Fiscal rules for sub-central governments: Design and impact
Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, t...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
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| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
no.01 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives a detailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. The paper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factors making for effective implementation and the interactions between the various types of rule. It then constructs a number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscal frameworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with the construction of a composite indicator based on the combined impacts in the different areas of fiscal policy. |
| Beschreibung: | 1 Online-Ressource (76 p.) |
| DOI: | 10.1787/3e6551ae-en |
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| spelling | Sutherland, Douglas VerfasserIn aut Fiscal rules for sub-central governments Design and impact Douglas, Sutherland, Robert, Price and Isabelle, Joumard Paris OECD Publishing 2018 1 Online-Ressource (76 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Fiscal Federalism no.01 Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives a detailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. The paper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factors making for effective implementation and the interactions between the various types of rule. It then constructs a number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscal frameworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with the construction of a composite indicator based on the combined impacts in the different areas of fiscal policy. Taxation Price, Robert MitwirkendeR ctb Joumard, Isabelle MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/3e6551ae-en Volltext |
| spellingShingle | Sutherland, Douglas Fiscal rules for sub-central governments Design and impact Taxation |
| title | Fiscal rules for sub-central governments Design and impact |
| title_auth | Fiscal rules for sub-central governments Design and impact |
| title_exact_search | Fiscal rules for sub-central governments Design and impact |
| title_full | Fiscal rules for sub-central governments Design and impact Douglas, Sutherland, Robert, Price and Isabelle, Joumard |
| title_fullStr | Fiscal rules for sub-central governments Design and impact Douglas, Sutherland, Robert, Price and Isabelle, Joumard |
| title_full_unstemmed | Fiscal rules for sub-central governments Design and impact Douglas, Sutherland, Robert, Price and Isabelle, Joumard |
| title_short | Fiscal rules for sub-central governments |
| title_sort | fiscal rules for sub central governments design and impact |
| title_sub | Design and impact |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/3e6551ae-en |
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