Fiscal federalism network


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.

Recently published

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-network-book-cover-2015‌Institutions 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 thumbnailSub-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.

Cover‌‌Fiscal Federalism 2014

This new book provides an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read surveys provide insight into how sub-central governments are managing the on-going consolidation episode; how fiscal decentralisation fosters economic growth and educational attainment; provide a balanced account of the virtues and limits of tax competition between jurisdictions; provide an overview of fiscal equalisation policy ; and finally provide some fascinating background information about past tax and public service reforms.

Tax, decentralisation and intergovernmental relations

Author: Alan Carter, International Tax Dialogue

“A career in politics is no preparation for government”, said one of the characters in the 1970s British TV comedy series, Yes Minister. They had a point. After all, to newly elected politicians, government seems to be set up as a testing and complex route for taking (or stopping) decisions and implementing policy.