OECD Journal on Budgeting

Frequency
3 times a year
ISSN: 
1681-2336 (online)
ISSN: 
1608-7143 (print)
http://dx.doi.org/10.1787/16812336
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The OECD journal on public sector budgeting, published three times per year. It draws on the best of the recent work of the OECD Working Party of Senior Budget Officials (SBO), as well as special contributions from finance ministries, and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector. Now published as a part of the OECD Journal subscription package.

Also available in French
Article
 

Intergovernmental Transfers and Decentralised Public Spending You do not have access to this content

English
 
Click to Access: 
    http://oecd.metastore.ingenta.com/content/4205041ec004.pdf
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Author(s):
Daniel Bergvall, Claire Charbit1, Dirk-Jan Kraan, Olaf Merk
Author Affiliations
  • 1: OECD, France

28 Sep 2006
Pages:
49
Bibliographic information
No.:
24,
Volume:
5,
Issue:
4
Pages:
111–158
http://dx.doi.org/10.1787/budget-v5-art24-en

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Intergovernmental grants are used in many countries to finance subnational spending and to implement national policies. However, the governance of grants is complex, and practices vary widely across OECD countries. The aim of this article is to provide a study of grant design that will be useful to policy makers. The article attempts to integrate both theoretical and empirical insights from the fiscal federalism literature as well as information obtained directly from practitioners concerning their experiences with the implementation of different types of grants. A typology of grants is presented, as well as an overview of the purposes of grants. The article concludes with some principles of grant design and implementation issues.
 
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