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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.
Click here for information about further work on Fiscal Federalism at the OECD.
What's new
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28-Mar-2012
Fiscal consolidation is prompting many government to consider changes to fiscal relations between government levels. This report describes successful reforms of fiscal federalism and local government in ten OECD countries implemented over the past decade.
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05-Oct-2011
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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30-Mar-2011
The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector for OECD member countries between 1995 and 2009.
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16-Jun-2010
An expert meeting on “Tax competition between sub-central governments” was held 31 May - 1 June, 2010 in Bern, Switzerland. The meeting addressed the tax competition issue at sub-central level, looking at the impact of tax competition and the policies that could help reap its benefits while reducing its cost.
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05-Mar-2010
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) are affected and how fiscal policy has reacted in the first months after the outbreak of the crisis. In general and in line with earlier downturns, SCG’s public finance appear to be less affected than central governments.
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06-Jan-2010
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. This paper documents the tax-grants balance in OECD countries. It classifies countries into four different SCG finance types according to the relative share of tax-sharing, autonomous taxes and transfers in SCGs revenues.
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17-Jun-2009
Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. In order to ensure that fiscal arrangements are recorded properly and on a comparable basis, a set of clear criteria to delineate them is required. This document presents the results of a test that was applied in order to find the dividing line a) between tax sharing and intergovernmental grants and b) between different categories of tax sharing. Also available in Spanish.
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10-Jun-2009
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 fiscal relations. Also available in Spanish.
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18-May-2009
This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area.
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18-May-2009
This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). It presents issues and trade-offs for both central and sub-central governments regarding the balance between own taxes and grants. Also available in Spanish.
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