“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.Read more
This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.Read more
Across the OECD, GDP per capita is converging. In contrast, regional disparities - or differences in GDP per capita across jurisdictions - are rising, mainly as a result of widening productivity differences.Read more
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.
High-level Roundtable on Fiscal Relations Across Levels of Government in New Delhi, India
A high-level roundtable was held with the Fifteenth Finance Commission on 4 April 2018 in New Delhi, India. The discussion covered revenue sharing arrangements with sub-national governments, equalisation systems, public spending and incentives, fiscal targets, fiscal rules and sub-national debt. Experts from the OECD Secretariat and Fiscal Network delegates from several member countries participated. The discussion will feed into future thinking about the arrangements for fiscal relations in India and elsewhere.
Fiscal Federalism 2016 - Making Decentralisation Work
Institutions of Intergovernmental Fiscal Relations
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.