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  • 1
    Online Resource
    Online Resource
    Tax competition between sub-central governments (2011)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD Economics Department working papers 872
    Keywords: Finanzbeziehungen ; Steuerwettbewerb ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5kgb1mfm6jnw-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Fiscal federalism and its impact on economic activity, public investment and the performance of educational systems (2013)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (61 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1051
    Keywords: 1995-2011 ; Finanzbeziehungen ; Nationaleinkommen ; Produktivität ; Öffentliche Investition ; Schule ; OECD-Staaten ; Education ; Governance ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Intergovernmental fiscal frameworks usually reflect fundamental societal choices and history and are not foremost geared towards achieving economic policy objectives. Yet, like most institutional arrangements, fiscal relations affect the behaviour of firms, households and governments and thereby economic activity. This paper presents empirical research on the potential effects of fiscal decentralisation on a set of outcomes such as GDP, productivity, public investment and school performance. The results can be summarised as follows: decentralisation, as measured by revenue or spending shares, is positively associated with GDP per capita levels. The impact seems to be stronger for revenue decentralisation than for spending decentralisation. Decentralisation is strongly and positively associated with educational outcomes as measured by international student assessments (PISA). While educational functions can be delegated either to sub-central governments (SCG) or to schools, the results suggest that both strategies appear to be equally beneficial for educational performance. Finally, investment in physical and – especially – human capital as a share of general government spending is significantly higher in more decentralised countries.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k4695840w7b-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Fiscal constitutions : an empirical assessment (2015)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (45 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1248
    Keywords: 1917 - 2013 ; Finanzbeziehungen ; Finanzpolitik ; Finanzverfassung ; Empirische Methode ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Fiscal constitutions comprise the set of rules and frameworks guiding fiscal policy that are enshrined in a country’s fundamental laws. This paper compares the fiscal constitutions of 15 federal countries by empirically assessing five building blocks: 1) the power of sub-national governments to conduct their own fiscal policy; 2) the degree to which sub-national governments are held responsible for fiscal policy outcomes; 3) the extent to which sub-national governments can shape fiscal policy of the federal level; 4) the strength of intergovernmental budget rules; and 5) the stability of fiscal policy arrangements. The results can be summarised as follows: Countries can be ranked along a single indicator, namely the degree of constitutionally guaranteed decentralisation. They can also be ranked along an indicator of institutional coherence which measures the extent to which building blocks “fit together”. From 1917 to 2013, fiscal autonomy and responsibility declined – except in the 80s and 90s of the 20th century – while co-determination and budget frameworks were strengthened, and institutional coherence rose. Simple correlations suggest that the extent of decentralisation hardly affects fiscal outcomes such as deficits, debt or vulnerability to crises, while institutional coherence (or incoherence for that purpose) does.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5jrxjctrxp8r-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    Local taxation, land use regulation, and land use : a survey of the evidence (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 28 Seiten)
    Series Statement: OECD Economics Department working papers no. 1375
    Keywords: Gemeindesteuer ; Grundsteuer ; Landnutzung ; Bevölkerungsdichte ; Bodenrecht ; Suburbanisierung ; Steuerwettbewerb ; OECD-Staaten ; Urban, Rural and Regional Development ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns. The findings can be summarized as follows: 1) In more fiscally decentralized settings, sub-national land use regulation and fiscal policies encourage urban sprawl. In contrast, in more centralized settings, restrictive urban containment policies and a lack of local fiscal incentives for land development tend to generate housing shortages. 2) Certain fiscal instruments affect the type and composition of land development, e.g. the share of residential versus commercial development. Removing local fiscal incentives for certain property types reduces the amount of land allocated for that type and increases its price. 3) In more decentralized settings, local land use policies aimed at containing or modifying urban growth are ineffective since mobile individuals can circumvent local restrictions by sorting into nearby jurisdictions that offer the preferred combination of land consumption and public services. 4) Expanding transportation networks enables households and firms to move to suburban areas, prompting the central city population to shrink and encouraging sprawl, particularly near major highways. 5) In fiscally decentralized settings, sub-urbanization is associated with a growing political power of homeowners. Homeowners tend to get fiscal zoning policies enacted – mainly via minimum lot size restrictions – that selectively attract well-off local taxpayers. Fiscal zoning thus imposes barriers to local development and raises property values, while at the same time facilitating sprawl. Overall, fiscal policy and land use regulation strongly interact, and governments must align those policies carefully to achieve land-use objectives effectively.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/52da7c6a-en
    URL: Volltext
    URL: Volltext
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  • 5
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    Online Resource
    Reforming the tax on immovable property : taking care of the unloved (2015)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (33 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1205
    Keywords: Grundsteuer ; Vermögensteuer ; Gemeindesteuer ; Finanzbeziehungen ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the efficiency, distributional and stabilisation properties of property tax. Despite rising house prices, property tax revenues are modest, because tax values of property are set below market values; and because myriads of tax exemptions reduce the tax base and tax revenues further. While property taxes are considered the least harmful to growth, a pure land tax is preferable to a tax on investment. Property taxes can be anything from progressive to regressive, depending on tax incidence and the distribution of immovable property across income groups. Property taxes tend to stabilise house prices, although the effect is rather small. Finally, property taxes can underpin sustainable land use. Political economy factors largely explain resistance against property tax reform, which, among others, might include measures for poor and cash-strapped households. Property taxes are an overwhelmingly sub-national tax, and property tax reforms that include reforms of intergovernmental fiscal frameworks may turn out to be more successful.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5js30tw0n7kg-en
    URL: Volltext
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  • 6
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    Online Resource
    The stabilisation properties of immovable property taxation : evidence from OECD countries (2015)
    Paris : OECD, Economics Dep.
    Details
    Language: English
    Pages: Online-Ressource (23 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1237
    Keywords: Wohnungsmarkt ; Stabilisierungspolitik ; Grundsteuer ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper contributes to the scarce literature on the macroeconomic effects of property taxes, in particular on the relationships between property taxes, house prices and the wider economy. The paper first estimates a fiscal reaction function which analysis the reaction of property tax revenues to house prices. It then analyses a house price reaction function looking at the relation of how house prices react to changes in property taxes. For a set of OECD countries, the results suggest that property taxes tend to be a-cyclical or slightly pro-cyclical. They provide a stable revenue source for sub-central governments but do not stabilise the economy. The results also suggest that an increase in property tax revenues or in the tax revenue-to-GDP share slows down house price increases and that higher property taxation tends to reduce house price volatility.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    DOI: 10.1787/5js0cqq93djg-en
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  • 7
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    Online Resource
    Fiscal decentralisation and regional disparities (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1330
    Keywords: 1995-2011 ; Finanzbeziehungen ; Räumliche Verteilung ; OECD-Staaten ; Urban, Rural and Regional Development ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Fiscal decentralisation can lead to a more efficient provision of local public goods and services and promote a better match between policies and citizens’ preferences. At the same time, however, there are concerns about whether all regions will gain from more autonomy. Decentralisation may not lift all boats, with “poor” regions losing competitiveness with respect to better endowed ones, thus increasing regional disparities. The present work investigates the relationship between fiscal decentralisation and regional inequality within countries. Particular attention is paid to the different channels through which decentralisation can affect disparities: taxing powers, spending autonomy and the vertical fiscal imbalance. The empirical analysis, which is conducted on a sample of 30 OECD countries for the period 1995-2011, suggests that a balanced fiscal structure, where local spending is mainly financed by local taxation, reduces regional disparities, by providing an incentive to better use local resources and implement policies that favour economic development.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlpq7v3j237-en
    URL: Volltext
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  • 8
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    Online Resource
    How much, what policies? (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (35 S.) , graph. Darst.
    Series Statement: Fiscal consolidation across government levels 1
    Series Statement: OECD Economics Department working papers 1070
    Series Statement: Fiscal consolidation across government levels
    Keywords: Haushaltskonsolidierung ; Finanzbeziehungen ; OECD-Staaten ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper provides an overview of fiscal consolidation efforts at the central and sub-central government level, both during the current and past consolidation episodes. After experiencing a deficit and debt hike during the crisis, sub-central debt is mostly stabilising. So far, sub-central consolidation has been mainly achieved through spending cuts, while overall revenues remained largely stable. Sub-central tax revenues rose a bit, but intergovernmental transfers went down slightly. Sub-central governments in a few countries need to consolidate further, if they want to reach debt levels of 2007 or 2011 by the year 2026, as shown by fiscal gap calculations. During past consolidation episodes, sub-central consolidation increased the probability of debt stabilisation at the general government level. Reductions in intergovernmental grants improved the success rate. Central and sub-central deficits tended to move in parallel, although some subcentral governments experienced a “second trough” three or four years after consolidation had started. The paper suggests a number of instruments that could help sub-central governments consolidate their budgets, and argues in favour of amendments to sub-central fiscal rules.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k43nxr99zd6-en
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  • 9
    Online Resource
    Online Resource
    Intergovernmental grants, pro- or counter-cyclical? (2013)
    Paris : OECD
    Details
    Language: English
    Pages: Online-Ressource (15 S.)
    Series Statement: Fiscal consolidation across government levels 3
    Series Statement: OECD Economics Department working papers 1072
    Series Statement: Fiscal consolidation across government levels
    Keywords: Finanzausgleich ; Finanzbeziehungen ; Antizyklische Finanzpolitik ; OECD-Staaten ; Taxation ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper provides empirical analysis that measures the cyclical properties of intergovernmental transfers (or grants). Modelling a fiscal policy reaction function this paper tests whether the transfers systems in OECD countries are pro- or counter-cyclical, i.e. whether they offset cyclical fluctuations of sub-central economies or, on the contrary, exacerbate them. Regression results suggest that transfer systems tend to be pro-cyclical in general and in more than half of OECD countries they tend to destabilise sub-central budgets. Transfer pro-cyclicality may be the result of several factors: Transfer spending is often determined as a share of central government tax revenue, which itself tends to fluctuate with the cycle. Moreover, many grants are matching sub-central spending and hence tend to exacerbate fluctuations of that sub-central spending. Pro-cyclical grants could partly explain the often observed pro-cyclicality of subcentral government fiscal policy.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5k43nxqrlmtf-en
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  • 10
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    Online Resource
    Regional GDP in OECD countries : how has inequality developed over time? (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1329
    Keywords: 1995-2013 ; Bruttoinlandsprodukt ; Räumliche Verteilung ; Finanzbeziehungen ; OECD-Staaten ; Urban, Rural and Regional Development ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper surveys the state and evolution of GDP per capita in 281 regions of OECD countries for the time period 1995 – 2013. It puts a special focus on the disparities between the regions. These can be substantial: In 2013, GDP per capita of the least and most developed region varied by a factor of roughly ten. Using standard inequality measures like the coefficient of variation or the Gini coefficient, it is found that inequality has been decreasing between countries, while within-country disparities have often widened. Furthermore, transition matrices reveal that mobility within the distribution over time is higher in countries with larger degrees of fiscal decentralisation. This suggests that decentralisation allows regions to “take matters into their own hands”. Implications of other factors that correlate with the level of economic development are also discussed.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlpq7xz3tjc-en
    URL: Volltext
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