OECD Working Papers on Fiscal Federalism

Sub-central Tax Autonomy
2226-5848 (online)
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The Fiscal Federalism Working Paper series covers issues related to intergovernmental fiscal relations and local/regional public finance, such as: tax and spending assignment across government levels; intergovernmental grants; fiscal equalization; local and regional public service efficiency; inter-jurisdictional tax competition; and macroeconomic issues such as intergovernmental fiscal management and sub-central fiscal rules.
Note. Nos 1, 6 and 8 are available in OECD Economics Department Working Papers, as Nos 465, 626 and 705.
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Mark Number Date TitleClick to Access
  N° 20   09 Mar 2015 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/sub-central-tax-autonomy_5js4t79sbshd-en
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Sub-central Tax Autonomy
Hansjörg Blöchliger, Maurice Nettley
This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995,...
  N° 19   09 Apr 2014 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/valuation-and-assessment-of-immovable-property_5jz5pzvr28hk-en
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Valuation and Assessment of Immovable Property
Richard Almy
This paper addresses the following questions about immovable property taxation in OECD and partner countries: What is valued? How is it valued? And who values? It draws on published information and data on property tax policy and administration in 172 countries. It focuses on value-based taxes...
  N° 18   09 Apr 2014 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-political-economy-of-property-tax-reform_5jz5pzvzv6r7-en
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The Political Economy of Property Tax Reform
Enid Slack, Richard M Bird
Property taxes are generally considered by economists to be good taxes, and many countries are being advised to increase and improve their property taxes. In practice, however, property tax reforms have often proved to be difficult to carry out successfully. This paper discusses why property...
  N° 17   08 Apr 2014 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/greening-the-property-tax_5jz5pzw9mwzn-en
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Greening the Property Tax
Nicola Brandt
This paper reviews the literature and policy discussions about the role of the property tax for land use. Various externalities of the development of land, such as new infrastructure needs, the loss of open space or air pollution due to longer commutes as people locate far from city centres,...
  N° 16   03 June 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/decentralisation-and-economic-growth-part-3-decentralisation-infrastructure-investment-and-educational-performance_5k4559gg7wlw-en
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Decentralisation and Economic Growth - Part 3: Decentralisation, Infrastructure Investment and Educational Performance
Kaja Fredriksen
Theories of fiscal competition between jurisdictions suggest that investment in productive relative to consumptive spending is higher in a decentralised setting, and that efficiency of the public sector is also higher. This paper empirically analyses the link between decentralisation and the...
  N° 15   03 June 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/decentralisation-and-economic-growth-part-2-the-impact-on-economic-activity-productivity-and-investment_5k4559gp7pzw-en
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Decentralisation and Economic Growth - Part 2: The Impact on Economic Activity, Productivity and Investment
Hansjörg Blöchliger, Balázs Égert
This paper analyses the relationship between fiscal decentralisation and economic activity. Like other institutional arrangements, fiscal decentralisation affects firms, households and public entities, and the way they save, invest, spend or innovate. This in turn may have considerable...
  N° 14   03 June 2013 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/decentralisation-and-economic-growth-part-1-how-fiscal-federalism-affects-long-term-development_5k4559gx1q8r-en
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Decentralisation and Economic Growth - Part 1: How Fiscal Federalism Affects Long-Term Development
Hansjörg Blöchliger
Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of firms, households and governments and...
  N° 13   19 Apr 2011 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/tax-competition-between-sub-central-governments_5k97b1120t6b-en
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Tax Competition Between Sub-Central Governments
Hansjörg Blöchliger, José Maria Pinero Campos
Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base – i.e. profits, capital, income, consumption...
  N° 12   05 Mar 2010 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/fiscal-policy-across-levels-of-government-in-times-of-crisis_5k97b10wqn46-en
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Fiscal Policy Across Levels of Government in Times of Crisis
Hansjörg Blöchliger, Monica Brezzi, Claire Charbit, Mauro Migotto, José Maria Pinero Campos, Camila Vammalle
The world is recovering from the worst economic and financial crisis since the Great Depression. The recovery will probably be shallow and government deficits could remain very large over the next few years in a number of countries. The crisis has a negative impact not only on central...
  N° 11   12 Jan 2010 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/explaining-the-sub-national-tax-grants-balance-in-oecd-countries_5k97b10s1lq4-en
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Explaining the Sub-National Tax-Grants Balance in OECD Countries
Claire Charbit
Normative principles provide a relatively clear set of rules for the balance between grants and taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are observed in OECD countries, which do not all follow these rules. According to the theory,...
  N° 10   17 June 2009 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/finding-the-dividing-line-between-tax-sharing-and-grants_5k97b10vvbnw-en
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Finding the Dividing Line Between Tax Sharing and Grants
Hansjörg Blöchliger, Oliver Petzold
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...
  N° 9   10 June 2009 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-fiscal-autonomy-of-sub-central-governments_5k97b111wb0t-en
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The Fiscal Autonomy of Sub-Central Governments
Hansjörg Blöchliger, Josette Rabesona
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...
  N° 7   18 May 2009 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/taxes-and-grants_5k97b11972bn-en
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Taxes and Grants
Hansjörg Blöchliger, Oliver Petzold
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...
  N° 5   13 June 2008 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/promoting-performance-using-indicators-to-enhance-the-effectiveness-of-sub-central-spending_5k97b11g190r-en
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Promoting Performance - Using Indicators to Enhance the Effectiveness of Sub-Central Spending
Lee Mizell
On average, one-third of public expenditures in OECD countries occur at the sub-central level, a figure that has risen slightly over time. This is due, in part, to the decentralisation of competences for public services in many OECD countries. Not surprisingly, the efficiency and effectiveness...
  N° 4   05 Sep 2007 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/fiscal-equalisation-in-oecd-countries_5k97b11n2gxx-en
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Fiscal Equalisation in OECD Countries
Hansjörg Blöchliger, Olaf Merk, Claire Charbit, Lee Mizell
Fiscal equalisation is a transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue raising capacity or public service cost. Its principal objective is to allow sub-central governments to provide their citizens with similar sets of public services at a...
  N° 3   11 Sep 2006 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/intergovernmental-transfers-and-decentralised-public-spending_5k97b11z2hxw-en
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Intergovernmental Transfers and Decentralised Public Spending
Daniel Bergvall, Claire Charbit, Dirk-Jan Kraan, Olaf Merk
Intergovernmental grants are used in many countries to finance sub-national 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...
  N° 2   11 Sep 2006 Click to Access: 
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  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/fiscal-autonomy-of-sub-central-governments_5k97b127pc0t-en
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Fiscal Autonomy of Sub-Central Governments
Hansjörg Blöchliger, David King
State and local governments in OECD countries have access to a variety of fiscal resources. Discretion over these resources varies considerably, and so does sub-central governments’ power to shape public service delivery. The design of fiscal autonomy affects sub-central government’s behaviour...
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