Fiscal federalism network

Focus

  • Latest publication: Fiscal Federalism 2016 - Making Decentralisation Work

    “Fiscal Federalism 2016” proposes reform options for intergovernmental fiscal frameworks and sub-central public finance. After summarising trends and developments in decentralisation since 1995, the book examines: fiscal constitutions and how they shape fiscal outcomes; the recurrent tax on immovable property and how it may underpin an inclusive tax system; how own taxation rather than grants may help increase government accountability and efficiency; how sub-national governments should monitor and manage debt; and the spending power of sub-national governments.

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  • 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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  • Measuring Fiscal Decentralisation: Concepts and Policies

    This new OECD book deals with the intricacies of measuring decentralization and possible consequences for policy reform. The book brings together a collection of constributions by major academics and policymakers which ask the same question: how should we measure the extent to which our countries are fiscally decentralized?

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The OECD Network on Fiscal Relations across Levels of Government provides analysis and statistical underpinnings on the relationship between central and subcentral government, and its impact on efficiency, equity and macroeconomic stability.

 

Fiscal Decentralisation Database

2014 data has been added to the fiscal decentralisation database tables. It now provides comparative information by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1965 and 2014.

New database tables provide an overview on recurrent immovable property taxation (category 4100 in the Revenue Statistics classification) in OECD countries in a comparative perspective.

Tables show the scope of property taxation and the items that are taxed; the approaches for assessing and updating property values; the government level responsible for property taxation; tax exemptions and abatements; and tax rates and their variation across sub-national governments. The tables will be updated every two years. 

Fiscal Federalism 2016

‌‌Fiscal Federalism 2016 - Making Decentralisation Work
Published on June 20, 2016


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...

Institutions of Intergovernmental Fiscal Relations

‌Institutions of Intergovernmental Fiscal Relations
Published on November 18, 2015


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.

‌‌Fiscal Federalsim working paper thumbnail

Sub-central Tax Autonomy

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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