Mark | Date Date | Title Title | |||
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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... |
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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... |
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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... |
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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. 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. 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... |
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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. 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... |
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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... |
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No. 9 | 10 Jun 2009 |
The Fiscal Autonomy of Sub-Central Governments
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is... |
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No. 7 | 18 May 2009 |
Taxes and Grants
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share... |
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No. 13 | 19 Apr 2011 |
Tax Competition Between Sub-Central Governments
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base... |
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No. 20 | 09 Mar 2015 |
Sub-central Tax Autonomy
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has... |
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No. 47 | 13 Jun 2024 |
Riding the rollercoaster
With interest rates at their highest levels in two decades, subnational governments (SNGs) are grappling with growing debt sustainability concerns. This paper investigates SNGs’ financing vulnerabilities by examining their debt levels and sensitivity... |
|||
No. 5 | 13 Jun 2008 |
Promoting Performance - Using Indicators to Enhance the Effectiveness of Sub-Central Spending
On average, one-third of public expenditures in OECD countries occur at the sub-central level, a figure that has risen slightly over time. This is due, in part, to the decentralisation of competences for public services in many OECD countries. Not... |
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No. 30 | 04 Dec 2019 |
Population ageing and sub-central governments
The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG)... |
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No. 06 | 26 Sept 2018 |
Market mechanisms in public service provision
This paper compares and analyses the use of market mechanisms in core sub-central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user... |
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No. 46 | 13 Jun 2024 |
Managing rising subnational fiscal risks
Subnational governments face a range of fiscal risks, defined as events whose realisation leads to significant deviations of revenue and/or expenditure from budgeted amounts. Fiscal risks reflect unforeseen macroeconomic developments, as well as... |
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No. 3 | 11 Sept 2006 |
Intergovernmental Transfers and Decentralised Public Spending
Intergovernmental grants are used in many countries to finance sub-national spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to... |
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No. 23 | 27 Feb 2018 |
Insolvency Frameworks for Sub-national Governments
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even... |
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.)
English
- Forthcoming titles
- ISSN: 22265848 (online)
- https://doi.org/10.1787/22265848
1 - 20 of 47 results
Valuation and Assessment of Immovable Property
Richard Almy
09 Apr 2014
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...
Twenty years of tax autonomy across levels of government
Sean Dougherty, Michelle Harding and Andrew Reschovsky
04 Dec 2019
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...
The spending power of sub-national decision makers across five policy sectors
Sean Dougherty and Leah Phillips
26 Mar 2019
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...
The spending power of sub-central governments
Steffen Bach, Hansjörg Blöchliger and Dominik Wallau
26 Sept 2018
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...
The past and future of subnational fiscal rules
Pietrangelo de Biase and Sean Dougherty
18 Oct 2022
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...
The multi-level fiscal governance of ecological transition
Sean Dougherty and Andoni Montes Nebreda
26 Jun 2023
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...
The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation
Organisation for Economic Co-operation and Development
05 Jan 2023
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...
The impact of decentralisation on the performance of health care systems
Sean Dougherty, Luca Lorenzoni, Alberto Marino and Fabrice Murtin
26 Mar 2019
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...
The Political Economy of Property Tax Reform
Enid Slack and Richard M Bird
09 Apr 2014
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...
The Fiscal Autonomy of Sub-Central Governments
Hansjörg Blöchliger and Josette Rabesona
10 Jun 2009
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is...
Taxes and Grants
Hansjörg Blöchliger and Oliver Petzold
18 May 2009
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share...
Tax Competition Between Sub-Central Governments
Hansjörg Blöchliger and José Maria Pinero Campos
19 Apr 2011
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base...
Sub-central Tax Autonomy
Hansjörg Blöchliger and Maurice Nettley
09 Mar 2015
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has...
Riding the rollercoaster
Acauã Brochado and Sean Dougherty
13 Jun 2024
With interest rates at their highest levels in two decades, subnational governments (SNGs) are grappling with growing debt sustainability concerns. This paper investigates SNGs’ financing vulnerabilities by examining their debt levels and sensitivity...
Promoting Performance - Using Indicators to Enhance the Effectiveness of Sub-Central Spending
Lee Mizell
13 Jun 2008
On average, one-third of public expenditures in OECD countries occur at the sub-central level, a figure that has risen slightly over time. This is due, in part, to the decentralisation of competences for public services in many OECD countries. Not...
Population ageing and sub-central governments
Céline Colin and Bert Brys
04 Dec 2019
The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG)...
Market mechanisms in public service provision
Hansjörg Blöchliger
26 Sept 2018
This paper compares and analyses the use of market mechanisms in core sub-central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user...
Managing rising subnational fiscal risks
Luiz de Mello and Teresa Ter-Minassian
13 Jun 2024
Subnational governments face a range of fiscal risks, defined as events whose realisation leads to significant deviations of revenue and/or expenditure from budgeted amounts. Fiscal risks reflect unforeseen macroeconomic developments, as well as...
Intergovernmental Transfers and Decentralised Public Spending
Daniel Bergvall, Claire Charbit, Dirk-Jan Kraan and Olaf Merk
11 Sept 2006
Intergovernmental grants are used in many countries to finance sub-national spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to...
Insolvency Frameworks for Sub-national Governments
Katharina Herold
27 Feb 2018
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even...