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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.
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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.
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.