Twenty years of tax autonomy across levels of government: Measurement and applications
The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy r...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2019
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| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
no.29 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD's tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology. |
| Beschreibung: | 1 Online-Ressource (38 p.) |
| DOI: | 10.1787/ca7ebc02-en |
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| spelling | Dougherty, Sean VerfasserIn aut Twenty years of tax autonomy across levels of government Measurement and applications Sean, Dougherty, Michelle, Harding and Andrew, Reschovsky Paris OECD Publishing 2019 1 Online-Ressource (38 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Fiscal Federalism no.29 The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD's tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology. Taxation Harding, Michelle MitwirkendeR ctb Reschovsky, Andrew MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/ca7ebc02-en Volltext |
| spellingShingle | Dougherty, Sean Twenty years of tax autonomy across levels of government Measurement and applications Taxation |
| title | Twenty years of tax autonomy across levels of government Measurement and applications |
| title_auth | Twenty years of tax autonomy across levels of government Measurement and applications |
| title_exact_search | Twenty years of tax autonomy across levels of government Measurement and applications |
| title_full | Twenty years of tax autonomy across levels of government Measurement and applications Sean, Dougherty, Michelle, Harding and Andrew, Reschovsky |
| title_fullStr | Twenty years of tax autonomy across levels of government Measurement and applications Sean, Dougherty, Michelle, Harding and Andrew, Reschovsky |
| title_full_unstemmed | Twenty years of tax autonomy across levels of government Measurement and applications Sean, Dougherty, Michelle, Harding and Andrew, Reschovsky |
| title_short | Twenty years of tax autonomy across levels of government |
| title_sort | twenty years of tax autonomy across levels of government measurement and applications |
| title_sub | Measurement and applications |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/ca7ebc02-en |
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