Fiscal Equalisation in OECD Countries:
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 simila...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2007
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| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (38 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k97b11n2gxx-en |
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Datensatz im Suchindex
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| author | Blöchliger, Hansjörg |
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| author_facet | Blöchliger, Hansjörg Merk, Olaf Charbit, Claire Mizell, Lee |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k97b11n2gxx-en |
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| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-07-10T09:25:31Z |
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| spelling | Blöchliger, Hansjörg Verfasser aut Fiscal Equalisation in OECD Countries Hansjörg Blöchliger ... [et al] Paris OECD Publishing 2007 1 Online-Ressource (38 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Working Papers on Fiscal Federalism 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 Taxation Merk, Olaf ctb Charbit, Claire ctb Mizell, Lee ctb https://doi.org/10.1787/5k97b11n2gxx-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Blöchliger, Hansjörg Fiscal Equalisation in OECD Countries Taxation |
| title | Fiscal Equalisation in OECD Countries |
| title_auth | Fiscal Equalisation in OECD Countries |
| title_exact_search | Fiscal Equalisation in OECD Countries |
| title_exact_search_txtP | Fiscal Equalisation in OECD Countries |
| title_full | Fiscal Equalisation in OECD Countries Hansjörg Blöchliger ... [et al] |
| title_fullStr | Fiscal Equalisation in OECD Countries Hansjörg Blöchliger ... [et al] |
| title_full_unstemmed | Fiscal Equalisation in OECD Countries Hansjörg Blöchliger ... [et al] |
| title_short | Fiscal Equalisation in OECD Countries |
| title_sort | fiscal equalisation in oecd countries |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k97b11n2gxx-en |
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