Directorate for Public Governance


Fiscal Federalism 2016

Making Decentralisation Work

Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level.

Published on June 20, 2016


Executive summary
A bird's eye view of fiscal decentralisation
Fiscal constitutions
Reforming the tax on immovable property
Taxes or grants: What revenue source for sub-central governments?
Monitoring sub-central government debt: Trends, challenges and practices
Spending power of sub-central governments
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