Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 18 | 09 Apr 2014 |
The Political Economy of Property Tax Reform
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out... |
|||
No. 27 | 26 Mar 2019 |
The impact of decentralisation on the performance of health care systems
This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds... |
|||
No. 42 | 05 Jan 2023 |
The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation
Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have... |
|||
No. 44 | 26 Jun 2023 |
The multi-level fiscal governance of ecological transition
This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural... |
|||
No. 41 | 18 Oct 2022 |
The past and future of subnational fiscal rules
Fiscal rules are increasingly used at state and local levels to promote fiscal sustainability in OECD countries. Following the Global Financial Crisis, multiple reforms to fiscal rule frameworks were made so that governments could better tackle... |
|||
No. 08 | 26 Sept 2018 |
The spending power of sub-central governments
This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of... |
|||
No. 25 | 26 Mar 2019 |
The spending power of sub-national decision makers across five policy sectors
The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique... |
|||
No. 29 | 04 Dec 2019 |
Twenty years of tax autonomy across levels of government
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After... |
|||
No. 19 | 09 Apr 2014 |
Valuation and Assessment of Immovable Property
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in... |
OECD Working Papers on Fiscal Federalism
This series covers issues related to intergovernmental fiscal relations and local/regional public finance, such as: tax and spending assignment across government levels; intergovernmental grants; fiscal equalization; local and regional public service efficiency; inter-jurisdictional tax competition; and macroeconomic issues such as intergovernmental fiscal management and sub-central fiscal rules. Many of these working papers are outputs of the OECD Network on Fiscal Relations Across Levels of Government. Related working papers on fiscal federalism issues are also published in other OECD working paper series on tax policy, economics, public governance and regional development. An integrated list of key papers produced by the Fiscal Network can be found at http://oe.cd/fiscalnetwork.
(Note: numbers 1, 6 and 8 are available in the OECD Economics Department Working Papers, as numbers 465, 626 and 705.)
- ISSN: 22265848 (online)
- https://doi.org/10.1787/22265848