The OECD assesses fiscal relations across levels of government. This involves analysing their impact on economic efficiency and income distribution, drawing cross-country comparisons on their design, and formulating country specific recommendations.

Key aspects examined include the potential risks associated with a decentralised provision of public services and strategies to address them, sub-national government funding principles, and approaches to secure consistency between sub-national government fiscal behaviour and overall macroeconomic policy objectives.

Much of this work is represented in country surveys, and guided by an earlier framework paper .

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