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Fiscal Federalism 2016 Making Decentralisation Work

Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation i...

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Bibliographic Details
Main Author: Blöchliger, Hansjörg
Corporate Authors: Organisation for Economic Co-operation and Development, Korea Institute of Public Finance
Other Authors: Kim, Junghun
Format: eBook
Language:English
Published: Paris OECD Publishing 2016
Subjects:
Taxation
Governance
Economics
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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505 0 |a Foreword -- Reforming the tax on immovable property -- A bird's eye view of fiscal decentralisation -- Monitoring sub-central government debt: Trends, challenges and practices -- Executive summary -- Fiscal constitutions -- Spending power of sub-central governments -- Taxes or grants: What revenue source for sub-central governments? 
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520 |a Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level 

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