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  • 1
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    Online Resource
    The effect of a carbon tax rise on Iceland’s economy (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1708
    Keywords: Economics ; Iceland
    Abstract: This paper studies the potential impact of higher carbon taxation - to reach the government’s emission targets by 2030 - on Iceland’s economy. The paper is divided into two parts. First, a DSGE modelling exercise suggests that the equivalent of an oil price hike of between 30% and 55% is needed to reach the 2030 target, implying a GDP decline of between 0.3% and 0.6% by 2030. The impact on inflation would be very small. Second, a panel regression for the fishing industry reveals that a 40-50% oil price hike would be sufficient to reduce the entire fishing fleet’s emissions by 10%, raising total factor costs for the fishing companies by 4-5%. Such a cost hike would hardly threaten the competitiveness of the fishing industry. Both approaches assume that a carbon tax rise would have no effect on production technology.
    DOI: 10.1787/76a7eaed-en
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  • 2
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    Greening Lithuania’s growth (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.)
    Series Statement: OECD Economics Department Working Papers no.1667
    Keywords: Economics ; Lithuania
    Abstract: This paper provides an overview on Lithuania’s environment and environmental policy. Environmental performance has improved since the mid-2000s. Greenhouse gas emissions declined and decoupled from growth over the past decade, yet per capita emissions increased. Transport and energy are the main sources of emissions and pollution, followed by agriculture and industry. There was much improvement in waste management practices, with a significant reduction of landfills. Yet Lithuania has the highest mortality rate from exposure to air pollution in the OECD. Energy efficiency is a concern, particularly in the housing sector. Pricing of environmentally damaging activities is low. Lithuania sets no CO2 tax, has one of the lowest excise duties on motor fuel, petrol and diesel in the OECD, and has one of the largest ‘diesel differentials’, the gap in the price of diesel versus gasoline. It also provides among the highest subsidies to fossil fuels. In 2020, the country introduced a purchase tax for passenger vehicles which takes into account emissions. Against this background, the country has scope for increasing fossil fuel taxes and removing subsidies, to reach its ambitious environmental and climate management objectives and the net-zero carbon emission target by 2050.
    DOI: 10.1787/5211d402-en
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  • 3
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    Synthesising good practices in fiscal federalism : key recommendations from 15 years of country surveys (2020)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 28 (April 2020)
    Series Statement: OECD Economic Policy Papers no.28
    Keywords: Economics ; Australia ; Austria ; Belgium ; Brazil ; Canada ; China, People’s Republic ; Czech Republic ; Denmark ; Finland ; France ; Germany ; India ; Indonesia ; Italy ; Japan ; Korea, Republic of ; Mexico ; Netherlands ; Norway ; Spain ; Switzerland ; United States ; Amtsdruckschrift ; Graue Literatur
    Abstract: The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
    DOI: 10.1787/89cd0319-en
    URL: lizenzpflichtig
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  • 4
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    The spending power of sub-central governments : A pilot study (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.08
    Keywords: Taxation
    Abstract: This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of institutional, regulatory and administrative control central government exerts over various SCG policy areas. Results tend to confirm the limited discretion of SCGs over their own budget. Education in particular – the main SCG budget item in most countries – is strongly shaped by central government regulation. Federal countries tend to grant more spending power to SCGs than unitary countries.
    DOI: 10.1787/11ef2bee-en
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  • 5
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    Market mechanisms in public service provision (2018)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (45 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.06
    Keywords: Taxation
    Abstract: This paper compares and analyses the use of market mechanisms in core sub-central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user fees and performance-related funding can help to improve quality of service provision or lower its cost. With around 32% of total public expenditure and often wide-ranging spending powers, sub-central governments (SCG) have considerable leeway for improving their services by relying on market mechanisms. The decentralised and often fragmented nature of sub-central government poses some special challenges to efficient arrangements, however, and may require central government support or stronger inter-jurisdictional co-operation. And while market mechanisms are being harnessed ever more broadly, limits to a more extensive use have become apparent, particularly in the potential trade-off between greater efficiency and equity objectives, or between efficiency and sub-central accountability..
    DOI: 10.1787/4c56c441-en
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  • 6
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    Resource curse in oil exporting countries (2018)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (circa 37 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1511
    Keywords: 1982 - 2012 ; Erdölvorkommen ; Export ; Rohstoffreichtum ; Ölpreis ; Institutionelle Infrastruktur ; Wechselkurs ; Welt ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper provides a comprehensive analysis of the “resource curse” phenomenon, i.e. the negative impact of oil abundance on long-term economic growth, for a set of oil exporting countries. It distinguishes between two potential drivers of resource courses: oil dependence and oil price volatility, and it investigates whether the resource curse depends on a country’s institutional and macroeconomic environment. The empirical analysis relies on a panel of 24 oil exporters between 1982 and 2012 and an error correction model. The paper provides robust evidence in favour of the resource curse hypothesis, and there is no evidence that higher quality institutions could mitigate the curse. Oil price shocks appear to have an asymmetric impact in the short run: the growth effect is positive when oil prices rise, while no statistically significant effect is observed when they fall. There is also indirect evidence that the impact of an oil price shock is partly offset by fiscal policies, particularly in countries with high oil dependence. In the long run, oil price volatility does not appear to have a statistically significant impact on GDP. Finally, exchange rate regimes seem to play a role: countries allowing their currencies to float seem to gain from positive oil price shocks in the short run, but in the long run a fixed exchange rate regime is associated with higher GDP, probably owing to active stabilisation by sovereign wealth funds.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/a5012a3d-en
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  • 7
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    Local taxation, land use regulation, and land use : a survey of the evidence (2017)
    Paris : OECD Publishing
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    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
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    URL: Volltext
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  • 8
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    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
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  • 9
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    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
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  • 10
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    Fiscal decentralisation and income inequality : empirical evidence from OECD countries (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1331
    Keywords: 1996-2011 ; Finanzbeziehungen ; Einkommensverteilung ; Gini-Koeffizient ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper investigates the relationship between fiscal decentralisation and economy-wide disposable income inequality. Drawing on a dataset of up to 20 OECD countries over a period from 1996 to 2011, a regression analysis is performed, relating several indicators of national income inequality and a wide array of fiscal decentralisation indicators. The results indicate a weak, inequality-reducing relationship between decentralisation and income inequality, as measured by the Gini coefficient, but the effect is rather small and unstable across specifications. Fine-graining the analysis by using income percentile ratios, in turn, produces more significant and stable results. It shows that the effects of fiscal decentralisation are not the same along the income distribution. While decentralisation tends to be associated with a reduction in income inequality between high incomes and the median, it is linked to a divergence of low income groups from the median, notably via sub-central tax autonomy. Transfers between levels of government also tend to increase the gap between lower and middle incomes. Interpreting these effects jointly, it seems that mainly middle income earners benefit from fiscal decentralisation. Finally, some insights on decentralisation and regional income inequality are presented. At first sight, fiscal decentralisation does not seem to be associated with income sorting in large jurisdictions, but a more fine-grained analysis is required to answer this question.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlpq7tm05r6-en
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  • 11
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    Fiscal Federalism 2016 : Making Decentralisation Work (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264254053 , 9789264257696 , 9789264085824
    Language: English
    Pages: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Fiscal federalism 2016
    Keywords: Finanzbeziehungen ; Welt ; Governance ; Taxation ; Economics
    Abstract: 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.
    DOI: 10.1787/9789264254053-en
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  • 12
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    Does fiscal decentralisation foster regional convergence? (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 20 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 17 (September 2016)
    Series Statement: OECD Economic Policy Papers no.17
    Keywords: Finanzausgleich ; Räumliche Verteilung ; Wirtschaftliche Konvergenz ; OECD-Staaten ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence. In more decentralised settings, catching-up regions appear to adopt policy innovations more rapidly and their policy innovations have a stronger impact. Conversely, intergovernmental grants tend to fuel disparities, probably because they discourage lagging regions to develop their economic and fiscal base. However, when replacing intergovernmental transfers by own-source revenue, lower disparities in regional output may come at the cost of larger disparities in regional income and more unequal public service standards. Reforms to intergovernmental fiscal frameworks should therefore be two-pronged: a rise in sub-national own-source revenue should be paired with a re-design of intergovernmental transfers and fiscal equalisation, in order to make all jurisdictions enjoy the benefits of more sub-central fiscal power.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5jlr3c1vcqmr-en
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  • 13
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    Sub-central Tax Autonomy : 2011 Update (2015)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.20
    Keywords: Taxation
    Abstract: This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.
    DOI: 10.1787/5js4t79sbshd-en
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  • 14
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    Decentralisation and Economic Growth - Part 2: The Impact on Economic Activity, Productivity and Investment (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.15
    Keywords: Taxation
    Abstract: This paper analyses the relationship between fiscal decentralisation and economic activity. Like other institutional arrangements, fiscal decentralisation affects firms, households and public entities, and the way they save, invest, spend or innovate. This in turn may have considerable consequences for the long-term growth potential of a country. Based on a set of growth regressions, the results suggest that the relationship between fiscal decentralisation and GDP per capita, productivity or human capital is positive and statistically significant, while the relationship with investment is insignificant. Doubling the sub-central tax or spending share (e.g. moving from a decentralisation ratio of 15 to 30%) is associated with an increase of GDP per capita by 3% on average. Revenue-based decentralisation indicators (e.g. decentralisation of tax revenue or tax autonomy) deliver results both statistically and economically (larger coefficients) more significant than spending-based indicators. The results vary little between federal and unitary countries in general. Intergovernmental transfers tend to be negatively associated with GDP per capita. Finally, the relationship between decentralisation and GDP per capita is non-linear, with results suggesting that returns to decentralisation are decreasing.
    DOI: 10.1787/5k4559gp7pzw-en
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  • 15
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    Decentralisation and Economic Growth - Part 1: How Fiscal Federalism Affects Long-Term Development (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.14
    Keywords: Taxation
    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.
    DOI: 10.1787/5k4559gx1q8r-en
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  • 16
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    Fiscal Consolidation: Part 4. Case Studies of Large Fiscal Consolidation Episodes (2012)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 40 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.935
    DOI: 10.1787/5k9fdf5xptlq-en
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  • 17
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    Reforming Fiscal Federalism and Local Government : Beyond the Zero-Sum Game (2012)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119970
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Blöchliger, Hansjörg, 1961 - Reforming fiscal federalism and local government
    Keywords: 2001-2009 ; Finanzbeziehungen ; Finanzausgleich ; Kommunalverwaltung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; Taxation ; OECD ; Fiskalföderalismus ; Finanzausgleich ; Gemeindeverwaltung ; Geschichte 2001-2009
    Abstract: This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade. The country chapters identify common patterns and factors that are conducive to reforms of the intergovernmental fiscal framework, using a common methodological approach. The summary chapter highlights the cross-cutting issues emerging from the country chapters and shows the key factors in the institutional, political, economic and fiscal areas that are supporting reform success. The report’s approach results in valuable insights for policy makers designing, adopting and implementing fiscal federalism and local government reforms.
    DOI: 10.1787/9789264119970-en
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  • 18
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    Tax Competition Between Sub-Central Governments (2011)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.13
    Keywords: Taxation
    Abstract: Tax competition is the strategic interaction of tax policy between sub-central governments (SCG) with the objective to attract and retain mobile tax bases. Tax competition rests on firms’ and households’ willingness and ability to shift the tax base – i.e. profits, capital, income, consumption etc. – after SCG tax policy changes. There is no tax competition without tax base mobility. The views on the benefits and costs of tax competition differ widely: while some consider that tax competition brings sub-central fiscal policy closer to citizen’s preferences, increases the efficiency of the public sector and avoids tax and spending excesses, others argue that tax competition leads to a distorted tax structure, to growing tax rate disparities and to an under-provision of publicly provided services. The degree of tax competition is likely to vary across countries and over time and is strongly shaped by the fiscal and institutional framework. Tax competition is not only an issue for federal countries, but also for unitary countries where local governments often have far-reaching tax autonomy.
    DOI: 10.1787/5k97b1120t6b-en
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  • 19
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    Tax Competition Between Sub-Central Governments (2011)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 49 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.872
    DOI: 10.1787/5kgb1mfm6jnw-en
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  • 20
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    Fiscal Policy Across Levels of Government in Times of Crisis (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.12
    Keywords: Taxation
    Abstract: The world is recovering from the worst economic and financial crisis since the Great Depression. The recovery will probably be shallow and government deficits could remain very large over the next few years in a number of countries. The crisis has a negative impact not only on central governments, but also on sub-national governments. While the situation varies from country to country, depending on the institutional environment, types of revenue sources and spending responsibilities, an increasing number of sub-national governments are facing budget imbalances, as the economic slump is putting upward pressure on spending, while pushing down tax revenues.
    DOI: 10.1787/5k97b10wqn46-en
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  • 21
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    Sub-central Governments and the Economic Crisis : Impact and Policy Responses (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 32 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.752
    Keywords: Economics
    Abstract: The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances. This paper analyses how sub-central governments (SCG) are affected and how fiscal policy has reacted in the first months after the outbreak of the crisis. In general and in line with earlier downturns, SCG’s public finance appear to be less affected than central governments. However, SCGs suffer from a scissors effect of higher spending and lower tax revenue, specially those with a volatile tax base and large social welfare responsibilities. While some SCGs were conducting their own stimulus plans, others cut expenditures and raised taxes, potentially undermining national government’s recovery programmes. Most national governments are helping SCGs to cope with the crisis, by disbursing additional grants and supporting investment programmes, by easing centrally-imposed fiscal rules, lifting borrowing constraints or by temporarily raising the sub-central tax share. The crisis also showed the need for better coordination in intergovernmental fiscal relations, both for more macroeconomic coherence and for efficiency in public service delivery. Several countries are creating or reinvigorating their institutions for managing relations across levels of government.
    DOI: 10.1787/5kml6xq5bgwc-en
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  • 22
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    The Spending Power of Sub-Central Governments : A Pilot Study (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 23 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.705
    Keywords: Economics
    Abstract: This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of institutional, regulatory and administrative control central government exerts over various SCG policy areas. Results tend to confirm the limited discretion of SCGs over their own budget. Education in particular – the main SCG budget item in most countries – is strongly shaped by central government regulation. Federal countries tend to grant more spending power to SCGs than unitary countries. With a few amendments, the framework of this study could be applied to all OECD countries, although it is advisable to restrict the analysis to the main sub-central spending areas.
    DOI: 10.1787/223123781022
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    Taxes and Grants : On the Revenue Mix of Sub-Central Governments (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.7
    Keywords: Taxation
    Abstract: This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant systems of most countries are much larger than required by equalization. Moreover, rather than smoothing out SCG revenue fluctuations over the cycle, grants often tend to exacerbate them. Finally, there is some evidence that grants reduce SCG tax effort, inflate SCG spending and increase SCG deficits and debt. Efficiency and accountability would call for a higher share of SCG spending covered by own taxes. However, that is not easy: increasing property taxes – the most suitable tax for SCG – usually meets with strong resistance. Tax sharing arrangements where central government cedes a part of its income or consumption tax revenue could help lift the SCG tax share without increasing the total tax burden.
    DOI: 10.1787/5k97b11972bn-en
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    Taxes or Grants : What Revenue Source for Sub-Central Governments? (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 40 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.706
    Keywords: Economics
    Abstract: This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG). Between 1995 and 2005 the share of SCG in total government spending increased from 31 to 33%, while the SCG tax share remained stable at around 17%, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant systems of most countries are much larger than required by equalization. Moreover, rather than smoothing out SCG revenue fluctuations over the cycle, grants often tend to exacerbate them. Finally, there is some evidence that grants reduce SCG tax raising effort, inflate SCG spending and increase SCG deficits and debt. The economic crisis will both sharply reduce SCG’s own tax revenues and – via budget constraints at the central level – increase pressure on the grant system. The crisis could hence help rethink the SCG revenue mix, their tax structure and the size and design of intergovernmental transfers.
    DOI: 10.1787/223111363085
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  • 25
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    The Fiscal Autonomy of Sub-Central Governments : An Update (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (20 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.9
    Keywords: Taxation
    Abstract: 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.
    DOI: 10.1787/5k97b111wb0t-en
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    Finding the Dividing Line Between Tax Sharing and Grants : A Statistical Investigation (2009)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.10
    Keywords: Taxation
    Abstract: Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to ensure that fiscal arrangements are recorded properly and on a comparable basis, a set of clear criteria to delineate them is required. This section presents the results of a test that was applied in order to find the dividing line a) between tax sharing and intergovernmental grants and b) between different categories of tax sharing. The test was performed using questionnaire responses and builds on earlier documents on the same topic presented to Fiscal Network Delegates in 2006 and 2008.
    DOI: 10.1787/5k97b10vvbnw-en
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    Fiscal equalisation (2008)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2008, no. 1, p. 1-22
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 22 p
    Parallel Title: Parallelausg. Péréquation financière
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2008, no. 1, p. 1-22
    Keywords: Economics
    Abstract: By Hansjörg Blöchliger and Claire Charbit Fiscal equalisation is a transfer of fiscal resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers on average 2.5% of GDP or 5% of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two-thirds on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70% of a jurisdiction’s additional tax income must be dedicated to an equalisation fund. The equalisation rate is generally higher for jurisdictions with low fiscal capacity, reducing their tax effort and likely to slow down regional economic convergence. Cost equalisation is larger than revenue equalisation in terms of GDP despite smaller cost disparities, pointing at inefficiencies in the distribution formulae. Fiscal equalisation can be pro-cyclical but most countries succeed in reducing fluctuations of entitlements, sometimes at the cost of sub-central budget needs. Fiscal equalisation is very country specific, and data and analysis must be taken with care.
    DOI: 10.1787/eco_studies-v2008-art8-en
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    Market Mechanisms in Public Service Provision (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 47 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.626
    Keywords: Economics
    Abstract: This paper presents a new set of institutional indicators that assess how sub-central governments harness market mechanisms such as tendering, outsourcing, user choice and competition, user fees and output-related funding when providing public services. Services put under scrutiny comprise primary, secondary and tertiary education, hospital care, childcare and elderly care, public transport, and waste collection. Results indicate that governments are often reluctant to apply market mechanisms when providing public services. “Technical” services such as transport or waste collection are more open to market mechanisms than “social” services like education or health care. Regulatory innovations such as tendering, competition or user choice are more advanced than financial innovations like user fees or output-related funding for service providers.
    DOI: 10.1787/241001625762
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    Fiscal Equalisation in OECD Countries (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.4
    Keywords: Taxation
    Abstract: Fiscal equalisation is a transfer of fiscal resources across jurisdictions with the aim of offsetting differences in revenue raising capacity or public service cost. Its principal objective is to allow sub-central governments to provide their citizens with similar sets of public services at a similar tax burden. Fiscal equalisation can be seen as the natural companion to fiscal decentralisation as it aims at correcting potential imbalances resulting from sub-central autonomy. If sub-central governments had no fiscal power, no fiscal equalisation would be needed. Distinct fiscal equalisation arrangements first emerged during the 1940s and 1950s in a number of federal countries, and today most OECD Member countries have introduced some explicit or implicit fiscal arrangement that reduces fiscal disparities across jurisdictions. The significance of fiscal equalisation is highlighted not only by its extensive use in both federal and unitary countries, but also by the fact that its objectives and principles are often laid down in the constitution and hence form a central pillar of national fiscal policy.
    DOI: 10.1787/5k97b11n2gxx-en
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    Less than you thought : The fiscal autonomy of sub-central governments (2007)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2006, no. 2, p. 155-188
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 43 p
    Parallel Title: Parallelausg. Les pouvoirs budgétaires des administrations infranationales : Une autonomie en trompe-l'oeil
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2006, no. 2, p. 155-188
    Keywords: Economics
    Abstract: State and local governments in OECD countries have access to various fiscal resources. Discretion over them varies considerably, and so does sub-central governments’ power to shape their budget and to determine outcomes like public sector efficiency, equity in access to public services or the long term fiscal stance. Data on the revenue structure of sub-central governments (SCG) would therefore be helpful. But indicators have long insufficiently reflected the way state and local budgets are funded. The most frequently used indicator is the ratio of SCG to total tax revenue, which is a poor measure for assessing the true autonomy SCGs enjoy. Since the power over fiscal revenue is a critical determinant for government finance, a set of more refined indicators for assessing fiscal autonomy should be established.
    DOI: 10.1787/eco_studies-v2006-art12-en
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  • 31
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    Fiscal Autonomy of Sub-Central Governments (2006)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.2
    Keywords: Taxation
    Abstract: State and local governments in OECD countries have access to a variety of fiscal resources. Discretion over these resources varies considerably, and so does sub-central governments’ power to shape public service delivery. The design of fiscal autonomy affects sub-central government’s behaviour and determines outcomes like public sector efficiency, equity in access to public services or the long term fiscal stance. This paper provides data and interpretation on the fiscal resources of sub-central government in OECD countries. It presents a set of fiscal autonomy indicators such as revenue and expenditure decentralisation, tax autonomy, intergovernmental grants and the stringency of fiscal rules. In sum, the statistics show that taxes are still the most significant revenue source for subcentral governments but that only a part is under their effective control. Fiscal autonomy is further reduced by a high percentage of earmarked grants. The design of fiscal federalism varies considerably across countries, and factor analysis reveals almost no correlation between different fiscal autonomy indicators. Indeed, “fiscal autonomy” appears to have several dimensions.
    DOI: 10.1787/5k97b127pc0t-en
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