Evaluating fiscal equalisation: Finding the right balance
Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD c...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2021
|
| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence |
| Beschreibung: | 1 Online-Ressource (44 Seiten) |
| DOI: | 10.1787/253da2b8-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047928542 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2021 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/253da2b8-en |2 doi | |
| 035 | |a (ZDB-13-SOC)068283539 | ||
| 035 | |a (OCoLC)1312693776 | ||
| 035 | |a (DE-599)BVBBV047928542 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Dougherty, Sean |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Evaluating fiscal equalisation |b Finding the right balance |c Sean Dougherty and Kass Forman |
| 264 | 1 | |a Paris |b OECD Publishing |c 2021 | |
| 300 | |a 1 Online-Ressource (44 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Working Papers on Fiscal Federalism | |
| 520 | |a Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence | ||
| 650 | 4 | |a Finance and Investment | |
| 650 | 4 | |a Governance | |
| 650 | 4 | |a Taxation | |
| 700 | 1 | |a Forman, Kass |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/253da2b8-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033310036 | |
Datensatz im Suchindex
| _version_ | 1818805951013060609 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author | Dougherty, Sean |
| author2 | Forman, Kass |
| author2_role | ctb |
| author2_variant | k f kf |
| author_facet | Dougherty, Sean Forman, Kass |
| author_role | aut |
| author_sort | Dougherty, Sean |
| author_variant | s d sd |
| building | Verbundindex |
| bvnumber | BV047928542 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)068283539 (OCoLC)1312693776 (DE-599)BVBBV047928542 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/253da2b8-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047928542</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2021 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/253da2b8-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)068283539</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312693776</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047928542</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Dougherty, Sean</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Evaluating fiscal equalisation</subfield><subfield code="b">Finding the right balance</subfield><subfield code="c">Sean Dougherty and Kass Forman</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2021</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (44 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Working Papers on Fiscal Federalism</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Governance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Forman, Kass</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/253da2b8-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033310036</subfield></datafield></record></collection> |
| id | DE-604.BV047928542 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:54Z |
| indexdate | 2024-12-18T19:02:01Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033310036 |
| oclc_num | 1312693776 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (44 Seiten) |
| psigel | ZDB-13-SOC |
| publishDate | 2021 |
| publishDateSearch | 2021 |
| publishDateSort | 2021 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Fiscal Federalism |
| spelling | Dougherty, Sean Verfasser aut Evaluating fiscal equalisation Finding the right balance Sean Dougherty and Kass Forman Paris OECD Publishing 2021 1 Online-Ressource (44 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Working Papers on Fiscal Federalism Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence Finance and Investment Governance Taxation Forman, Kass ctb https://doi.org/10.1787/253da2b8-en Verlag kostenfrei Volltext |
| spellingShingle | Dougherty, Sean Evaluating fiscal equalisation Finding the right balance Finance and Investment Governance Taxation |
| title | Evaluating fiscal equalisation Finding the right balance |
| title_auth | Evaluating fiscal equalisation Finding the right balance |
| title_exact_search | Evaluating fiscal equalisation Finding the right balance |
| title_exact_search_txtP | Evaluating fiscal equalisation Finding the right balance |
| title_full | Evaluating fiscal equalisation Finding the right balance Sean Dougherty and Kass Forman |
| title_fullStr | Evaluating fiscal equalisation Finding the right balance Sean Dougherty and Kass Forman |
| title_full_unstemmed | Evaluating fiscal equalisation Finding the right balance Sean Dougherty and Kass Forman |
| title_short | Evaluating fiscal equalisation |
| title_sort | evaluating fiscal equalisation finding the right balance |
| title_sub | Finding the right balance |
| topic | Finance and Investment Governance Taxation |
| topic_facet | Finance and Investment Governance Taxation |
| url | https://doi.org/10.1787/253da2b8-en |
| work_keys_str_mv | AT doughertysean evaluatingfiscalequalisationfindingtherightbalance AT formankass evaluatingfiscalequalisationfindingtherightbalance |