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  • 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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  • 5-March-2010

    English, Excel, 1,204kb

    Working Paper No12: Fiscal policy across levels of government in times of crisis

    The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances...

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  • 18-February-2010

    Spanish, , 224kb

    La autonomía fiscal de los gobiernos subcentrales: Una actualización

    El presente informe describe los progresos realizados desde 2006 en el establecimiento de bases de datos estadísticas sobre autonomía tributaria y transferencias intergubernamentales, con el objetivo de entender mejor la financiación subcentral y las relaciones fiscales intergubernamentales. El informe sedivide en dos partes: una primera parte trata sobre el poder tributario de los gobiernos subcentrales y una segunda parte sobre las

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  • 12-January-2010

    English, , 1,202kb

    Working Paper N°11: Explaining the Sub-National Tax-Grants Balance in OECD Countries

    Normative principles provide a relatively clear set of rules for the balance between grants and taxes in the composition of SCGs’ revenues, but in practice, a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules.

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  • 27-October-2009

    Spanish, , 144kb

    Tratando de encontrar la línea divisoria entre tributos compartidos y transferencias: una investigación estadística

    Los acuerdos para compartir impuestos y las transferencias entre niveles de gobierno constituyen dos fuentes de financiación a nivel subcentral a menudo difíciles de separar. La línea que los separa no está trazada de manera uniforme a lo largo de los países de la OCDE o a lo largo del tiempo y las reglas establecidas en publicaciones como Cuentas Nacionales o Estadísticas de los Ingresos Públicos proporcionan una orientación

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  • 27-October-2009

    Spanish, , 415kb

    Impuestos y transferencias de fondos: Sobre la composición de los ingresos de los gobiernos subcentrales

    El presente documento analiza las tendencias y la dinámica que rige la composición de los ingresos de los gobiernos subcentrales (GSC). Entre 1995 y 2005 la participación de los GSC en el gasto público total se ha incrementado significativamente del 31 al 33 por ciento mientras que la participación de los GSC en la recaudación de impuestos ha permanecido estable alrededor del 17%, aumentando significativamente la dependencia de los

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  • 17-June-2009

    English, , 97kb

    Working Paper 10: Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

    Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to

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  • 10-June-2009

    English, , 146kb

    Working Paper 9: The Fiscal Autonomy of Sub-Central Governments: An Update

    This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier

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  • 18-May-2009

    English, , 369kb

    Working Paper 7: Taxes and Grants: On the Revenue Mix of Sub-Central Governments

    This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant

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  • 18-May-2009

    English, , 201kb

    Working Paper 8: The Spending Power of Sub-Central Governments: A Pilot Study

    This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of

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