Latest Documents

  • 12-March-2015


    Fiscal Federalism - Sub-central Tax Autonomy

    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.

    Also Available
  • 18-December-2014


    OECD Fiscal Decentralisation Database

    The OECD fiscal decentralisation database provides comparative information on indicators analysed by level of government sector, [Federal or Central (including Social Security), State/regions and Local] for OECD member countries between 1995 and 2010.

    Related Documents
  • 6-June-2014


  • 10-March-2014


  • 2-December-2013


    Fiscal Federalism 2014: Making decentralisation work

    This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government.

  • 2-December-2013


    Making fiscal decentralisation work

    Hundreds of thousands of elected sub-national governments worldwide provide services and levy taxes on residents and companies.

  • 6-November-2013


    Tax, decentralisation and intergovernmental relations

    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.

  • 15-April-2013

    English, Excel, 527kb

    Network on Fiscal Relations across Levels of Government flyer 2013

    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’

  • 28-March-2012


    Reforming Fiscal Federalism: Beyond the Zero-Sum Game

    This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

  • 19-April-2011

    English, , 720kb

    Working Paper No13: Tax competition between sub-central governments

    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.

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