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The OECD fiscal decentralisation database provides comparative information on the following indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1965 and 2010:
A: Tax autonomy of state and local government
1. Tax autonomy indicators
B: Revenue and Spending shares of state and local government
2. Expenditure
3. Revenue
4. Tax revenue
5. Intergovernmental transfer expenditure
6. Intergovernmental transfer revenue
7. User fees
C: Revenue structure of state and local government
8. Tax revenue as a share of total revenue
9. Intergovernmental transfer revenue as a share of total revenue
D: Balances of state and local government
10. Balances
The vast majority of the data contained in these tables has been obtained from the OECD National Accounts database. The exception is the data for the basic indicator on tax revenues which has been obtained from the OECD Revenue Statistics database.
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A. Tax autonomy of state and local government
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1. Tax autonomy indicators
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B: Revenue and Spending shares of state and local government
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2. Consolidated expenditure
The Consolidated expenditure is of each level of government is defined as total spending minus the inter-governmental transfer spending of that government level.
Consolidated total general government expenditure is defined as global total expenditure at general government level plus the total inter-governmental property expenditure. The addition is made because the latter represents payments by one level of government for a service provided by another government level and it essentially avoids consolidation of property expenditure at general government level.
3. Consolidated revenue
The consolidated revenue of each government level is defined as total revenue minus the intergovernmental transfer revenue of that government level.
Consolidated total general government revenue is defined has been calculated as global total revenue at general government level plus the total inter-governmental property income. The addition is made because the latter represents payments by one level of government for a service provided by another government level and it essentially avoids consolidation of property income at general government level.
4. Tax revenue
The tax revenue data is obtained from the OECD Revenue Statistics database.
5. Intergovernmental transfer expenditure
Inter-governmental transfer expenditure is defined as transfers payable to other levels of governments. The figures do not take account of either transfers payable to the supranational level of government or transfers between the central government level and social security which are considered to be internal.
Total general government expenditure is defined as the sum of central, including social security expenditure, state/regional expenditure and local expenditure. No consolidation has been applied (apart from the internal between central and social security) because the transfers data are non-consolidated by definition.
6. Intergovernmental transfer revenue
Intergovernmental transfer revenue has been defined as transfers payable to each level of government by other levels of government. The figures do not take account of either transfers from the supranational level of government or transfers between the central government level and social security which are considered to be internal.
Total general government revenue is defined as the sum of central, including social security revenue, state/regional revenue and local revenue. No consolidation has been applied (apart from the internal consolidation between central and social security) because the transfers data are non-consolidated by definition.
7. User fees
User fees are defined as the sum of two items from National Accounts: “Market output and output for own final use” and “payments for non-market output”.
The consolidated total revenue is defined as the global total revenue at general government level plus the total inter-governmental property income.
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C: Revenue structure of state and local government
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8. Tax revenue as a share of total revenue
In this table, the tax revenue data are shown according to National Accounts definition. This is in order to be consistent with the total revenue figures for each level of government which are also obtained from that source. Internal consolidation between central and social security intergovernmental transfers have been applied when calculating the total revenue at central level.
9. Intergovernmental transfer revenue as a share of total revenue
Transfers between the central government level and social security are considered to be internal and have not been taken into account when calculating either the inter-governmental transfer revenue or the total revenue.
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D: Balances of state and local government
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10. Balances
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