OECD Working Papers on Fiscal Federalism

ISSN: 
2226-5848 (online)
http://dx.doi.org/10.1787/22265848
Hide / Show Abstract

This 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. Many of these working papers are outputs of the OECD Network on Fiscal Relations Across Levels of Government. Related working papers on fiscal federalism issues are also published in other OECD working paper series on tax policy, economics, public governance and regional development. An integrated list of key papers produced by the Fiscal Network can be found here.

(Note: Nos 1, 6 and 8 are available in the OECD Economics Department Working Papers, as Nos 465, 626 and 705.)

 

Sub-central Tax Autonomy

2011 Update You or your institution have access to this content

English
Click to Access: 
    http://oecd.metastore.ingenta.com/content/5js4t79sbshd-en.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/sub-central-tax-autonomy_5js4t79sbshd-en
  • READ
Author(s):
Hansjörg Blöchliger1, Maurice Nettley1
Author Affiliations
  • 1: OECD, France

09 Mar 2015
Bibliographic information
No.:
20
Pages:
10
http://dx.doi.org/10.1787/5js4t79sbshd-en

Hide / Show Abstract

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, 2002, 2005, 2008 and 2011.
 
Visit the OECD web site