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Le Réseau de l’OCDE sur les relations financières entre niveaux d’administration met à disposition des analyses et des données statistiques sur les relations entre l’administration centrale et les collectivités territoriales, leur impact sur l’efficience, l’équité et la stabilité macroéconomique. Cliquez ici pour en savoir plus concernant les autres travaux sur le fédéralisme financier à l'OCDE.
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30-mars-2011
L'OCDE publie une base de données sur la décentralisation budgétaire apportant des informations comparatives sur des indicateurs analysés par niveau d'administration, pour les pays membres de l'OCDE entre 1995 et 2009.
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06-janv.-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-juin-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-juin-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-mai-2009
This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area.
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18-mai-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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Intergovernmental transfers: an excerpt from national accounts
16-mai-2006
Tables containing a simplified version of national accounts data on intergovernmental transfers. There are two sets of data: general transfers and transfers by government function
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