Mark | Date Date | Title Title | |||
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No. 36 | 06 Apr 2021 |
Evaluating fiscal equalisation
Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and... |
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No. 35 | 25 Mar 2021 |
Fiscal rules for subnational governments
This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal... |
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No. 34 | 25 Mar 2021 |
Funding and financing of local government public investment
The bulk of government investment is done at the local level in OECD countries, representing on average 41% of total public investment. Most studies on subnational government debt focus on the regional or state level, and very few studies analyse... |
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No. 33 | 01 Feb 2021 |
Federalism and public health decentralisation in the time of COVID-19
The Coronavirus pandemic has put extreme pressure on public health services, often delivered at the local and regional levels of government. The paper focuses on how countries made changes to the configuration of federalism during the first wave of... |
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No. 32 | 25 May 2020 |
Decentralisation and inter-governmental relations in the housing sector
Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more... |
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No. 31 | 20 Apr 2020 |
Digitalisation challenges and opportunities for subnational governments
The world economy and societies are going through a digital transformation that goes well beyond computerisation and use of information and telecommunications technologies. This transformation is creating opportunities and challenges for all levels... |
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No. 30 | 04 Dec 2019 |
Population ageing and sub-central governments
The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG)... |
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No. 29 | 04 Dec 2019 |
Twenty years of tax autonomy across levels of government
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After... |
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No. 28 | 18 Apr 2019 |
Decentralisation and performance measurement systems in health care
Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems... |
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No. 27 | 26 Mar 2019 |
The impact of decentralisation on the performance of health care systems
This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds... |
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No. 26 | 26 Mar 2019 |
Cross-country evidence on the impact of decentralisation and school autonomy on educational performance
How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well... |
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No. 25 | 26 Mar 2019 |
The spending power of sub-national decision makers across five policy sectors
The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique... |
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No. 24 | 27 Sep 2018 |
Assigning responsibilities across levels of government
The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key... |
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No. 23 | 27 Feb 2018 |
Insolvency Frameworks for Sub-national Governments
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even... |
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No. 22 | 27 Feb 2018 |
Improving the Performance of Sub-national Governments through Benchmarking and Performance Reporting
Performance systems are one tool available to central governments to improve the performance of sub-national service delivery. This paper provides a preliminary review of suitable metrics and mechanisms to reliably measure and monitor the efficiency... |
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No. 21 | 27 Feb 2018 |
Decentralisation in a Globalised World
Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing... |
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No. 20 | 09 Mar 2015 |
Sub-central Tax Autonomy
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... |
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No. 19 | 09 Apr 2014 |
Valuation and Assessment of Immovable Property
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... |
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No. 18 | 09 Apr 2014 |
The Political Economy of Property Tax Reform
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... |
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No. 17 | 08 Apr 2014 |
Greening the Property Tax
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... |
OECD Working Papers on Fiscal Federalism
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 at http://oe.cd/fiscalnetwork.
(Note: numbers 1, 6 and 8 are available in the OECD Economics Department Working Papers, as numbers 465, 626 and 705.)
English
- ISSN: 22265848 (online)
- https://doi.org/10.1787/22265848
1 - 20 of 36 results
Evaluating fiscal equalisation
Sean Dougherty and Kass Forman
06 Apr 2021
Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and...
Fiscal rules for subnational governments
Camila Vammalle and Indre Bambalaite
25 Mar 2021
This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal...
Funding and financing of local government public investment
Camila Vammalle and Indre Bambalaite
25 Mar 2021
The bulk of government investment is done at the local level in OECD countries, representing on average 41% of total public investment. Most studies on subnational government debt focus on the regional or state level, and very few studies analyse...
Federalism and public health decentralisation in the time of COVID-19
Pietrangelo de Biase and Sean Dougherty
01 Feb 2021
The Coronavirus pandemic has put extreme pressure on public health services, often delivered at the local and regional levels of government. The paper focuses on how countries made changes to the configuration of federalism during the first wave of...
Decentralisation and inter-governmental relations in the housing sector
Leah Phillips
25 May 2020
Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more...
Digitalisation challenges and opportunities for subnational governments
Luiz de Mello and Teresa Ter-Minassian
20 Apr 2020
The world economy and societies are going through a digital transformation that goes well beyond computerisation and use of information and telecommunications technologies. This transformation is creating opportunities and challenges for all levels...
Population ageing and sub-central governments
Céline Colin and Bert Brys
04 Dec 2019
The population in OECD countries is ageing rapidly, which will have significant macroeconomic impacts, including on public expenditure and tax revenues. This paper analyses the consequences of population ageing at the sub-central government (SCG)...
Twenty years of tax autonomy across levels of government
Sean Dougherty, Michelle Harding and Andrew Reschovsky
04 Dec 2019
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After...
Decentralisation and performance measurement systems in health care
Ivor Beazley, Sean Dougherty, Chris James, Caroline Penn and Leah Phillips
18 Apr 2019
Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems...
The impact of decentralisation on the performance of health care systems
Sean Dougherty, Luca Lorenzoni, Alberto Marino and Fabrice Murtin
26 Mar 2019
This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds...
Cross-country evidence on the impact of decentralisation and school autonomy on educational performance
Carlos Xabel Lastra-Anadón and Sonia Mukherjee
26 Mar 2019
How do administrative and fiscal decentralisation relate to education system performance? The question is answered by exploiting a panel with several different measures of fiscal decentralisation: a measure of administrative decentralisation, as well...
The spending power of sub-national decision makers across five policy sectors
Sean Dougherty and Leah Phillips
26 Mar 2019
The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique...
Assigning responsibilities across levels of government
Dorothée Allain-Dupré
27 Sep 2018
The past decades have seen an undeniable trend towards decentralisation and greater diversity of multilevel governance arrangements around the world. Decentralisation outcomes depend on the way decentralisation is designed and implemented. A key...
Insolvency Frameworks for Sub-national Governments
Katharina Herold
27 Feb 2018
Sub-national insolvency frameworks stipulate rules and procedures to resolve sub-national debt in a prompt and orderly way. As such they may serve to facilitate debt restructuring and the fiscal recovery of sub-national entities. They may even...
Improving the Performance of Sub-national Governments through Benchmarking and Performance Reporting
Leah Phillips
27 Feb 2018
Performance systems are one tool available to central governments to improve the performance of sub-national service delivery. This paper provides a preliminary review of suitable metrics and mechanisms to reliably measure and monitor the efficiency...
Decentralisation in a Globalised World
Robin Boadway and Sean Dougherty
27 Feb 2018
Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing...
Sub-central Tax Autonomy
Hansjörg Blöchliger and Maurice Nettley
09 Mar 2015
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...
Valuation and Assessment of Immovable Property
Richard Almy
09 Apr 2014
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...
The Political Economy of Property Tax Reform
Enid Slack and Richard M Bird
09 Apr 2014
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...
Greening the Property Tax
Nicola Brandt
08 Apr 2014
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...