1 “.... However, it does not indicate the degree of control state and local governments exercise over their tax...”

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

3 Table of Contents: “...Diagnosis of the major problems with the Arnona and the financing of local governments in Israel...”

4 “...Taxing Powers of State and Local Government...”

5 Table of Contents: “... for state and local governments -- Can subnational accounting give an early warning of fiscal risks...”

6 “... in 2017. Using the OECD's tax autonomy methodology, the paper for the first time assesses local government...”

7 “..., focusing on regional and local governments' role in implementing environmental goals. Despite subnational...”

8 “... of tax sharing and transfers, and divides spending assignments and responsibilities. Local governments...”

9 “... of population ageing at subnational government levels are especially intense. Many local governments...”

10 “... of the federal government. On the other hand, state and local governments must respond to the imperative...”

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

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