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English, , 584kb
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 expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a
English, , 481kb
How fiscal rules can help minimise pressure on resources and ensure that they are used efficiently. Economics Department Working Paper 456 by Douglas Sutherland, Robert Price and Isabelle Joumard.
English, , 170kb
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.
English, , 239kb
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.
These documents provide a definition of shared taxes, established by the Council of Europe, agreed upon by the council of Ministers on January 19, 2006.