The Fiscal Autonomy of Sub-Central Governments An Update

This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing powe...

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Bibliographic Details
Main Author: Blöchliger, Hansjörg
Other Authors: Rabesona, Josette
Format: eBook
Language:English
Published: Paris OECD Publishing 2009
Series:OECD Working Papers on Fiscal Federalism
Subjects:
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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520 |a This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier activities carried out in 1999 and again in 2005. By now the Fiscal Network has time series for both tax autonomy and intergovernmental grants indicators. Most data were obtained through a questionnaire sent to OECD member countries in spring 2008, and data were again revised after the Fiscal Network meeting in December 2008