Taxes or Grants: What Revenue Source for Sub-Central Governments?
This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG). Between 1995 and 2005 the share of SCG in total government spending increased from 31 to 33%, while the SCG tax share remained stable at around 17%, increasing SCG's dependence on inter...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2009
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| Schriftenreihe: | OECD Economics Department Working Papers
no.706 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG). Between 1995 and 2005 the share of SCG in total government spending increased from 31 to 33%, while the SCG tax share remained stable at around 17%, increasing SCG's dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant systems of most countries are much larger than required by equalization. Moreover, rather than smoothing out SCG revenue fluctuations over the cycle, grants often tend to exacerbate them. Finally, there is some evidence that grants reduce SCG tax raising effort, inflate SCG spending and increase SCG deficits and debt. The economic crisis will both sharply reduce SCG's own tax revenues and - via budget constraints at the central level - increase pressure on the grant system. The crisis could hence help rethink the SCG revenue mix, their tax structure and the size and design of intergovernmental transfers. |
| Beschreibung: | 1 Online-Ressource (39 p.) 21 x 29.7cm. |
| DOI: | 10.1787/223111363085 |
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| spelling | Blöchliger, Hansjörg VerfasserIn aut Taxes or Grants What Revenue Source for Sub-Central Governments? Hansjörg, Blöchliger and Oliver, Petzold = Impôts ou transferts : quels revenus pour les administrations infranationales ? / Hansjörg, Blöchliger et Oliver, Petzold Impôts ou transferts : quels revenus pour les administrations infranationales ? Paris OECD Publishing 2009 1 Online-Ressource (39 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.706 This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG). Between 1995 and 2005 the share of SCG in total government spending increased from 31 to 33%, while the SCG tax share remained stable at around 17%, increasing SCG's dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant systems of most countries are much larger than required by equalization. Moreover, rather than smoothing out SCG revenue fluctuations over the cycle, grants often tend to exacerbate them. Finally, there is some evidence that grants reduce SCG tax raising effort, inflate SCG spending and increase SCG deficits and debt. The economic crisis will both sharply reduce SCG's own tax revenues and - via budget constraints at the central level - increase pressure on the grant system. The crisis could hence help rethink the SCG revenue mix, their tax structure and the size and design of intergovernmental transfers. Economics Petzold, Oliver MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/223111363085 Volltext |
| spellingShingle | Blöchliger, Hansjörg Taxes or Grants What Revenue Source for Sub-Central Governments? Economics |
| title | Taxes or Grants What Revenue Source for Sub-Central Governments? |
| title_alt | Impôts ou transferts : quels revenus pour les administrations infranationales ? |
| title_auth | Taxes or Grants What Revenue Source for Sub-Central Governments? |
| title_exact_search | Taxes or Grants What Revenue Source for Sub-Central Governments? |
| title_full | Taxes or Grants What Revenue Source for Sub-Central Governments? Hansjörg, Blöchliger and Oliver, Petzold = Impôts ou transferts : quels revenus pour les administrations infranationales ? / Hansjörg, Blöchliger et Oliver, Petzold |
| title_fullStr | Taxes or Grants What Revenue Source for Sub-Central Governments? Hansjörg, Blöchliger and Oliver, Petzold = Impôts ou transferts : quels revenus pour les administrations infranationales ? / Hansjörg, Blöchliger et Oliver, Petzold |
| title_full_unstemmed | Taxes or Grants What Revenue Source for Sub-Central Governments? Hansjörg, Blöchliger and Oliver, Petzold = Impôts ou transferts : quels revenus pour les administrations infranationales ? / Hansjörg, Blöchliger et Oliver, Petzold |
| title_short | Taxes or Grants |
| title_sort | taxes or grants what revenue source for sub central governments |
| title_sub | What Revenue Source for Sub-Central Governments? |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/223111363085 |
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