[PDF] Fiscal Federalism 2014 Making Decentralisation Work eBook

Author : OECD
Publisher : OECD Publishing
Page : 136 pages
File Size : 50,80 MB
Release : 2013-12-02
Category :
ISBN : 9264204571

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This book provides an overview on recent trends and policies in intergovernmental fiscal relations and sub-central govenrment.

Author : Ina Walcherberger
Publisher : GRIN Verlag
Page : 63 pages
File Size : 29,97 MB
Release : 2016-02-23
Category : Political Science
ISBN : 3668159157

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Master's Thesis from the year 2015 in the subject Business economics - Economic Policy, grade: -, , language: English, abstract: A large number of countries are trying to improve their ability to serve their inhabitants more efficiently and more effectively. To accomplish this ambition, a reawakening of interest in the practices and in the principles and of fiscal federalism is mandatory. Questions arise such as: - How many taxes are necessary to provide an efficient amount of local public goods? - How should the taxes be allocated most reasonable between the different levels of governments? - Which level of government should have how much freedom of choice concerning tax revenues and tax expenditures, or differently, which degree of decentralisation is most constructive? Generally, two conflicting possibilities to provide an efficient level of local public goods are existing: The first one proposes a high degree of centralisation of the tax system which would lead, if the government is totally benevolent, to an efficient output of local public goods. An argument against centralisation is that a centralised system cannot serve the different needs and preferences of the inhabitants of unequal regions. The second perception states that an efficient level of local public can be provided if the system is decentralised. A possible disadvantage of decentralisation is the appearance of tax competition which may lead to an inefficient low level of local public goods. The discrepancy between these two conflictive systems is going to be discussed in this thesis. Furthermore, politico-economic mechanisms, which are supposed to explain the correlation between degree of centralisation and size of government are introduced which leads to the research question of this thesis: Does a decentralised tax system lead to a smaller size of government compared to a centralised tax system? Which politico-economic mechanisms are responsible for this correlation? In relation to these questions, different approaches are discussed, underlined by theoretical and empirical models. The first one, a public choice approach, states that central governments operate like monopolists, or leviathans, extracting as much tax revenues from the citizens as possible. The aim is not to maximise social welfare, but to increase their control over the resources of the economy. This approach was formulated by Brennan’s and Buchnan’s Leviathan hypothesis (1980), stating, subject to the above mentioned conditions, that a higher degree of decentralisation leads to a smaller size of government. [...]

Author : OECD
Publisher : OECD Publishing
Page : 152 pages
File Size : 36,35 MB
Release : 2016-06-20
Category :
ISBN : 9264254056

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Fiscal Federalism 2016 covers: spending and tax devolution, fiscal constitutions of federal countries, immovable property taxation, the spending power of sub-central governments, the own tax resources and intergovernmental grants mix, and rules and frameworks for sustainable debt management.

Author : Nuria Bosch
Publisher : Edward Elgar Publishing
Page : 279 pages
File Size : 13,97 MB
Release : 2008-01-01
Category : Political Science
ISBN : 1848442718

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This highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes. Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.

Author : OECD
Publisher : OECD Publishing
Page : 290 pages
File Size : 39,53 MB
Release : 2021-12-20
Category :
ISBN : 9264912959

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Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.

Author : OECD Development Centre
Publisher : OECD Publishing
Page : 247 pages
File Size : 11,73 MB
Release : 1999-04-22
Category :
ISBN : 9264172823

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This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries.

Author : Richard Miller Bird
Publisher : Cambridge University Press
Page : 316 pages
File Size : 39,12 MB
Release : 1998
Category : Business & Economics
ISBN : 0521641438

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There appears to be an increasing trend in worldwide fiscal decentralization. In particular, many developing countries are turning to various forms of fiscal decentralization as an escape from inefficient and ineffective governance, macroeconomic stability, and inadequate growth. Fiscal Decentralization in Developing Countries: An Overview edited by Professors Bird and Vaillancourt and featuring important research from leading scholars assesses the progress, problems and potentials of fiscal decentralization in a variety of developing countries around the world. With rich and varied case-study material from countries as diverse as India, China, Colombia, Bosnia-Herzegovina and South Africa this volume complements neatly the collection Fiscal Aspects of Evolving Federations edited by David Wildasin and also published by Cambridge, which presented theoretical advances in the area of research.