Centre for Tax Policy and Administration


Reforming Fiscal Federalism and Local Government

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. The country chapters identify common patterns and factors that are conducive to reforms of the intergovernmental fiscal framework, using a common methodological approach. The summary chapter highlights the cross-cutting issues emerging from the country chapters and shows the key factors in the institutional, political, economic and fiscal areas that are supporting reform success. The report’s approach results in valuable insights for policy makers designing, adopting and implementing fiscal federalism and local government reforms.

Published on February 15, 2012

In series:OECD Fiscal Federalism Studiesview more titles


Foreword and Acknowledgements
Executive summary
Reforming fiscal relations: Going beyond the zero-sum game
Australia: The Intergovernmental Agreement on Federal Financial Relations
Austria: The reform of the fiscal equalisation law
Belgium: The Lambermont Agreement
Canada: The equalisation reform
Denmark: The Local Government Reform
Finland: Restructuring local government and services
Italy: Law 42 on fiscal federalism
Portugal: The reform of the Local Finance Law
Spain: Reforming the funding of Autonomous Communities
Switzerland: The new fiscal equalisation and responsability assignment framework
Institutions visited
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