Synthesising good practices in fiscal federalism: Key recommendations from 15 years of country surveys

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 al...

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Bibliographische Detailangaben
1. Verfasser: Forman, Kass (VerfasserIn)
Weitere Verfasser: Dougherty, Sean (MitwirkendeR), Blöchliger, Hansjörg (MitwirkendeR)
Format: Elektronisch E-Book
Sprache:English
Veröffentlicht: Paris OECD Publishing 2020
Schriftenreihe:OECD Economic Policy Papers
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Zusammenfassung: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
Beschreibung:1 Online-Ressource (42 Seiten)
DOI:10.1787/89cd0319-en

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