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Fiscal Federalism Network Working Papers

 

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Working Paper N°19

Valuation and Assessment of Immovable Property

09-April-2014

Authors: Richard Almy

 

This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes and the features of mass valuation systems.

 

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Working Paper N°18

The Political Economy of Property Tax Reform

09-April-2014

Authors: Enid Slack, Richard M Bird

 

Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property taxes are particularly challenging to reform and suggests several ways in which efforts to reform this tax may become more successful in the future.

 

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Working Paper N°17

Greening the Property Tax

08-April-2014

Authors: Nicola Brandt

 

This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer commutes as people locate far from city centres, are not internalised fully by property taxes or other policy instruments and this is often thought to contribute to excessive land use and urban sprawl. 

 

Fiscal Federalism Working Paper No16

Working Paper N°16

Decentralisation and Economic Growth - Part 3: Decentralisation, Infrastructure Investment and Educational Performance

03-June-2013

Authors: Kaja Fredriksen

 

Theories of fiscal competition between jurisdictions suggest that investment in productive relative to consumptive spending is higher in a decentralised setting, and that efficiency of the public sector is also higher. This paper empirically analyses the link between decentralisation and the composition of public spending as well as the relation between decentralisation and educational performance. The results suggest...

 

Fiscal Federalism Working Paper No15

Working Paper N°15

Decentralisation and Economic Growth - Part 2: The Impact on Economic Activity, Productivity and Investment

03-June-2013

Authors: Hansjörg Blöchliger, Balázs Égert

 

This paper analyses the relationship between fiscal decentralisation and economic activity. Like other institutional arrangements, fiscal decentralisation affects firms, households and public entities, and the way they save, invest, spend or innovate. This in turn may have considerable consequences for the long-term growth potential of a country. Based on a set of growth regressions, the results suggest...

 

Fiscal Federalism Working Paper No14

Working Paper N°14

Decentralisation and Economic Growth - Part 1: How Fiscal Federalism Affects Long-Term Development

03-June-2013

Authors: Hansjörg Blöchliger

 

Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of firms, households and governments and thereby economic activity. This paper presents empirical research on the potential effects of fiscal decentralisation on a set of outcomes such as GDP, productivity, public investment and school performance.The results can be summarised as follows...

 

Working Paper N°13

Tax competition between sub-central governments

19-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.

 

Working Paper N°12

Fiscal policy across levels of government in times of crisis

05-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) ...

 

Working Paper N°11

Explaining the Sub-National Tax-Grants Balance in OECD Countries

12-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.

 

Working Paper N°10

Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

17-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, ...

 

Working Paper N°9

The Fiscal Autonomy of Sub-Central Governments: An Update

10-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 ...

 

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 ...

 

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 ...

 

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, ...

 

 

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 ...

 

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 ...

 

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.

 

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.

 

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.

 

Related Documents

 

OECD Fiscal Decentralisation Database

Other OECD work on Fiscal Federalism

 

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