This OECD Policy Paper combines insights from the cross-country research work of the Network on Fiscal Relations across Levels of Government and country experiences drawn from OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related to strengthening fiscal capacity, delineating responsibilities across levels of government and improving intergovernmental co-ordination. A revised version of this paper will appear in the next volume of Fiscal Federalism.Read more
The second meeting of the KIPF-OECD-ADB Roundtable of the Network on Fiscal Relations in Asia (RoNFRA) took place on 21-22 February 2019 in Seoul, Korea. The theme of the workshop was “Local capacity building and performance improvement for inclusive growth”, and it brought together experts and policymakers from across Asia, as well as elsewhere in the OECD. Papers will be edited into a new volume in the OECD Fiscal Federalism Studies seriesRead more
The OECD Fiscal Federalism Series presents policy analysis of, and statistics about, intergovernmental fiscal relations and state/regional and local public finance. It draws on the work of the OECD Network on Fiscal Relations across Government Levels and of other OECD bodies covering these areas.Read more
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.
NEWS & EVENTS
15th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government, 2-3 December 2019
Ageing and long-term challenges across levels of government
Second High-level Roundtable in India on Fiscal Relations
Digitalisation challenges and opportunities for subnational governments
The world economy and societies are going through a digital transformation that goes well beyond computerisation and use of information and telecommunications technologies. This transformation is creating opportunities and challenges for all levels of government in the areas of tax and expenditure policy and administration, service delivery and fiscal-financial management, and regulatory practices and policies. However, governments (especially sub-national ones, SNGs) often also face shortages of skills, equipment and physical infrastructure, while having to address emerging challenges in cyber security risk management and data protection. The digital transformation calls for cooperation among the different layers of administration in support of effective and efficient digitalisation of SNGs. This paper reviews and discusses these opportunities and challenges.
Twenty years of tax autonomy across levels of government
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
Fiscal Decentralisation and Inclusive Growth in Asia
This report looks at the challenges faced by Asian countries in addressing inclusive growth and fiscal decentralisation. A series of studies examines how policies in the region have evolved in accordance with changes in demography and the economic environment, reflecting country characteristics, history and political economy forces.