Fiscal federalism network


  • New Flagship Volume

    Fiscal Federalism 2022 synthesises the work of the Network over the past decade and a half, on how to balance the policy trade-offs inherent in intergovernmental fiscal relations, making use of its novel analytical results.

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  • Presidential Conference on Inclusiveness and Decentralisation

    The Korean Presidential Committee on Autonomy and Decentralisation and the Fiscal Network organised a Conference on Inclusiveness and Decentralisation on 27-28 October 2020 in Seoul, Korea. The objective of the Conference was to review the current state of fiscal decentralisation and policy implications from OECD countries' experiences and explore future reform actions. An MoU for future co-operation was signed with the OECD.

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  • OECD Fiscal Federalism Studies

    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.

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The OECD Network on Fiscal Relations across Levels of Government provides policy analysis and statistical underpinnings on the relationship between national and subnational governments, and its impact on efficiency, equity and macroeconomic stability.

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News & events

18th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government, 21-22 April 2022


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Special "Emergency" Meeting on the COVID-19 Pandemic Response


Informal workshops


Roundtable of the KIPF-OECD-ADB Network on Fiscal Relations in Asia publication





Selected publications

Fiscal Federalism 2022

Fiscal Federalism 2022: Making Decentralisation Work
Published 20 December 2021

Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.


image of Making Property Tax Reform Happen in China

Making Property Tax Reform Happen in China
A Review of Property Tax Design and Reform Experiences in OECD Countries
Published 30 November 2021

This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for reforming recurrent taxes on immovable property based on the latest experience of property tax reforms around the world are presented that are particularly relevant to the Chinese context, where broader use of recurrent taxes on residential properties is needed to make local public finances more sustainable.


Ageing and Fiscal Challenges across Levels of Government

Ageing and Fiscal Challenges across Levels of Government
Published 27 October 2020

Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.