Fiscal Federalism 2014
Making Decentralisation Work
This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.
From Chapter:
Tax competition between sub-central governments
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Regional wealth disparities are narrower in countries with more tax autonomy
Relationship between the share of autonomous taxes (to total taxes) and disparities in tax capacity
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