1 Table of Contents: “... Financial Relations -- Belgium: The Lambermont Agreement -- Denmark: The Local Government Reform -- Portugal...”

2 Table of Contents: “... framework in Sweden and its implication for intergovernmental fiscal relations -- What makes a local...”

3 “...State and local governments in OECD countries have access to various fiscal resources. Discretion...”

4 “... countries where local governments often have far-reaching tax autonomy...”

5 “...State and local governments in OECD countries have access to a variety of fiscal resources...”