This volume is the product of the OECD’s Network on Fiscal Relations across Levels of Government, founded in 2003. The Network is a unique high-level body at the OECD that “horizontally” brings together the expertise of multiple fields and four substantive departments – the Centre for Tax Policy and Administration (CTP), the Economics Department (ECO), the Public Governance Directorate (GOV) and the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE) – as well as their principal committees (the CFA, EDRC, EPC, PBO, SBO and RDPC). The Network, chaired by Junghun Kim of Korea, addresses a wide range of challenges for intergovernmental fiscal relations, whether macroeconomic, structural and administrative, and seeks to contribute to stronger, fairer and more stable economies as well as improving the well-being of citizens.

The chapters in this volume seek to synthesise key conceptual issues in the field of fiscal federalism, and offer insights into emerging new issues that are of relevance to policy makers. The volume was conceived jointly with the Korean Institute of Public Finance (KIPF). The principal editors Sean Dougherty and Junghun Kim, were aided by associate co-editor Kass Forman. Extensive support was received from Meral Gedik, who helped to copyedit, layout and typeset the manuscript. The main contributors to each chapter were: Sean Dougherty (Chapters 1–4 and 9); Kass Forman (Chapters 1–4); Michelle Harding, Andrew Reschovsky and Julie Corberand (Chapter 3); Gary Banks and Leah Phillips (Chapter 4); Luiz de Mello and Teresa Ter-Minassian (Chapter 5); Delphine Moretti and Tim Irwin (Chapter 6); Katharina Herold (Chapter 7); Camila Vammalle, Indre Bambalaite and Julie Corberand (Chapter 8); Pietrangelo de Biase (Chapter 9). Beyond all of the individual chapter authors, we would like to thank the current and recent Heads of Division of the Fiscal Network for their guidance: Jón Blondal (GOV); David Bradbury (CTP); Luiz de Mello and Peter Hoëller (ECO); and Rudiger Ahrend and Dorothée Allain-Dupré (CFE). Finally, a special thank-you to KIPF, whose generous financial support made this volume possible.

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