Latest Documents


15-April-2013

English, Excel, 527kb

Network on Fiscal Relations across Levels of Government flyer 2013

The Fiscal Network provides member countries with the analytical and statistical underpinnings for decisions on sub-central public finance and fiscal relationships among central, state and local governments; is a high level, multidisciplinary policy dialogue platform, between policy makers from different ministries (Finance, Interior, Budget, etc); and provides policymakers with a network of contacts to learn from other countries’

20-December-2012

English

OECD Fiscal Decentralisation Database

The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1995 and 2010.

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29-May-2012

English

Fiscal Federalism Network Working Papers

Working papers for the fiscal federalism network

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28-March-2012

English

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.

19-April-2011

English, , 720kb

Working Paper No13: Tax competition between sub-central governments

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.

5-March-2010

English, , 1,204kb

Working Paper No12: Fiscal policy across levels of government in times of crisis

The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances...

18-February-2010

Spanish, , 224kb

La autonomía fiscal de los gobiernos subcentrales: Una actualización

El presente informe describe los progresos realizados desde 2006 en el establecimiento de bases de datos estadísticas sobre autonomía tributaria y transferencias intergubernamentales, con el objetivo de entender mejor la financiación subcentral y las relaciones fiscales intergubernamentales. El informe sedivide en dos partes: una primera parte trata sobre el poder tributario de los gobiernos subcentrales y una segunda parte sobre las

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12-January-2010

English, , 1,202kb

Working Paper N°11: Explaining the Sub-National Tax-Grants Balance in OECD Countries

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.

27-October-2009

Spanish, , 144kb

Tratando de encontrar la línea divisoria entre tributos compartidos y transferencias: una investigación estadística

Los acuerdos para compartir impuestos y las transferencias entre niveles de gobierno constituyen dos fuentes de financiación a nivel subcentral a menudo difíciles de separar. La línea que los separa no está trazada de manera uniforme a lo largo de los países de la OCDE o a lo largo del tiempo y las reglas establecidas en publicaciones como Cuentas Nacionales o Estadísticas de los Ingresos Públicos proporcionan una orientación

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27-October-2009

Spanish, , 415kb

Impuestos y transferencias de fondos: Sobre la composición de los ingresos de los gobiernos subcentrales

El presente documento analiza las tendencias y la dinámica que rige la composición de los ingresos de los gobiernos subcentrales (GSC). Entre 1995 y 2005 la participación de los GSC en el gasto público total se ha incrementado significativamente del 31 al 33 por ciento mientras que la participación de los GSC en la recaudación de impuestos ha permanecido estable alrededor del 17%, aumentando significativamente la dependencia de los

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