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  • 7-September-2016

    English

    2017 Annual meeting of the OECD network on fiscal relations

    The annual meeting of the OECD network on fiscal relations across levels of government

  • 20-June-2016

    English

    Fiscal Federalism 2016 - Making Decentralisation Work

    Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level.
  • 18-November-2015

    English

    Institutions of Intergovernmental Fiscal Relations - Challenges Ahead

    Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others. 
  • 12-March-2015

    English

    Fiscal Federalism - 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 tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.

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  • 2-December-2013

    English

    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

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  • 2-décembre-2013

    Français

    Faire de la décentralisation budgétaire une réussite

    Dans les pays du monde entier, des centaines de milliers de membres élus d’administrations infranationales participent à la fourniture de services et à la perception d’impôts prélevés sur les résidents et les sociétés.

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  • 2-December-2013

    English

    Fiscal Federalism 2014 - Making Decentralisation Work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.
  • 6-November-2013

    English

    Tax, decentralisation and intergovernmental relations

    Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.

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  • 28-March-2012

    English

    Reforming Fiscal Federalism: Beyond the Zero-Sum Game

    This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

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  • 27-avril-2011

    Français

    Base de données de l’OCDE sur la décentralisation budgétaire

    La base de données de l’OCDE sur la décentralisation budgétaire fournit des informations comparatives sur les indicateurs analysés par niveau d’administration pour les pays membres de l’OCDE entre 1995 et 2009.

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