Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.
Working papers for the fiscal federalism network
Other OECD work on Fiscal Federalism
This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.
Dans les pays du monde entier, des centaines de milliers de membres élus d’administrations infranationales participent à la fourniture de services et à la perception d’impôts prélevés sur les résidents et les sociétés.
Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.
English, Excel, 527kb
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’
This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.
La base de données de l’OCDE sur la décentralisation budgétaire fournit des informations comparatives sur les indicateurs analysés par niveau d’administration pour les pays membres de l’OCDE entre 1995 et 2009.