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.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
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?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.
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 - 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.