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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.
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Working Paper N°14 Passing the Buck? Central and Sub-National Governments in Times of Fiscal Stress26-Mar-2013
Authors: Rudiger Ahrend, Marta Curto-Grau, Camila Vammalle
The paper explores interrelations between the fiscal situation of sub-national and central governments, or – put differently – whether and how sub-national and central governments contribute to each other’s fiscal difficulties. |
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Working Paper N°13 Tax competition between sub-central governments19-Apr-2011
Authors: Hansjörg Blöchliger, José Pinero-Campos
Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition. |
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Working Paper N°12 Fiscal policy across levels of government in times of crisis05-Mar-2010
Authors: Hansjörg Blöchliger, Monica Brezzi, Claire Charbit, Mauro Migotto, José Pinero-Campos and Camila Vammalle
The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances. This paper analyses how sub-central governments (SCG) ... |
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Working Paper N°11 Explaining the Sub-National Tax-Grants Balance in OECD Countries12-Jan-2010
Authors: Claire Charbit
Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. |
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Working Paper N°10 Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation17-Jun-2009
Authors: Hansjörg Blöchliger and Oliver Petzold
Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, ... |
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Working Paper N°9 The Fiscal Autonomy of Sub-Central Governments: An Update10-Jun-2009
Author: Hansjörg Blöchliger, Josette Rabesona
This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental ... |
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Working Paper N°8 The Spending Power of Sub-Central Governments: A Pilot Study 18-May-2009
Author: Steffen Bach, Hansjörg Blöchliger and Dominik Wallau
This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading ... |
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Working Paper N°7 Taxes and Grants: On the Revenue Mix of Sub-Central Governments 18-May-2009
Author: Hansjörg Blöchliger and Oliver Petzold
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from ... |
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Working Paper N°6 Market Mechanisms in Sub-Central Public Service Provision 26-May-2008
Author: Hansjörg Blöchliger
This paper compares and analyses the use of market mechanisms in core sub central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, ...
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Working Paper N°5 Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub Central Spending 13-Jun-2008
Author: Lee Mizell
This report examines the use of indicator systems for measuring and monitoring the delivery of sub-central public services. Specifically, the report aims to assess if and how central governments use such ... |
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Working Paper N°4 Fiscal Equalisation in OECD Countries 05-Sep-2004
Author: Hansjörg Blöchliger, Olaf Merk, Claire Charbit, and Lee Mizell.
Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government ... |
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Working Paper N°3 Intergovernmental transfers and decentralised public spending 11-Sep-2006
Author: Daniel Bergvall, Claire Charbit, Dirk-Jan Kraan and Olaf Merk.
A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants. |
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Working Paper N°2 Fiscal autonomy of sub-central governments 11-Sep-2006
Author: Hansjörg Blöchliger and David King.
This paper provides data and interpretation on the fiscal resources of sub-central government in OECD countries. It presents a set of fiscal autonomy indicators such as revenue and expenditure decentralisation, tax autonomy, intergovernmental grants and the stringency of fiscal rules. |
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Working Paper N°1 Fiscal rules for sub-central governments: design and impact 11-Sep-2006
Authors: Douglas Sutherland, Robert Price and Isabelle Joumard.
How fiscal rules can help minimise pressure on resources and ensure that they are used efficiently. |
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