Evaluating fiscal equalisation: Finding the right balance
Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD c...
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| Main Author: | |
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| Other Authors: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2021
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| Series: | OECD Working Papers on Fiscal Federalism
no.36 |
| Subjects: | |
| Online Access: | DE-862 DE-863 |
| Summary: | Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence. |
| Physical Description: | 1 Online-Ressource (44 Seiten) |
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| spelling | Dougherty, Sean VerfasserIn aut Evaluating fiscal equalisation Finding the right balance Sean, Dougherty and Kass, Forman Paris OECD Publishing 2021 1 Online-Ressource (44 Seiten) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Fiscal Federalism no.36 Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence. Finance and Investment Governance Taxation Forman, Kass MitwirkendeR ctb |
| spellingShingle | Dougherty, Sean Evaluating fiscal equalisation Finding the right balance Finance and Investment Governance Taxation |
| title | Evaluating fiscal equalisation Finding the right balance |
| title_auth | Evaluating fiscal equalisation Finding the right balance |
| title_exact_search | Evaluating fiscal equalisation Finding the right balance |
| title_full | Evaluating fiscal equalisation Finding the right balance Sean, Dougherty and Kass, Forman |
| title_fullStr | Evaluating fiscal equalisation Finding the right balance Sean, Dougherty and Kass, Forman |
| title_full_unstemmed | Evaluating fiscal equalisation Finding the right balance Sean, Dougherty and Kass, Forman |
| title_short | Evaluating fiscal equalisation |
| title_sort | evaluating fiscal equalisation finding the right balance |
| title_sub | Finding the right balance |
| topic | Finance and Investment Governance Taxation |
| topic_facet | Finance and Investment Governance Taxation |
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