Adapting intergovernmental fiscal transfers for the future: Emerging trends and innovative approaches
Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery, and aligning local spending with national priorities across OECD countries. However, their design involves navigating complex trade-offs between equit...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2024
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| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
no.49 |
| Schlagworte: | |
| Online-Zugang: | DE-863 |
| Zusammenfassung: | Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery, and aligning local spending with national priorities across OECD countries. However, their design involves navigating complex trade-offs between equity, efficiency, transparency, and autonomy. This paper reviews the theoretical framework of IFTs, aiming to dissect their objectives, incentives, and outcomes, and to clarify their classification. A significant contribution of this study involves new data that tracks IFTs across the OECD, revealing that transfers from central to subnational governments increased across all countries studied during the COVID-19 pandemic. While there have been no radical changes in IFTs in recent years, emerging trends such as performance-based grants, Ecological Fiscal Transfers, links with regional policy, and new budgeting techniques suggest potential avenues for reform. By understanding the present dynamics and trends, this study aspires to pave the way for more informed, strategic, and beneficial fiscal transfer policies in the years to come, ensuring that these transfers continue to serve their intended purposes effectively while adapting to changing economic and social conditions across OECD countries. |
| Beschreibung: | 1 Online-Ressource (51 Seiten) 21 x 28cm. |
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| spelling | Dougherty, Sean VerfasserIn aut Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches Sean, Dougherty, Andoni, Montes Nebreda and Tatiana, Mota Paris OECD Publishing 2024 1 Online-Ressource (51 Seiten) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Fiscal Federalism no.49 Intergovernmental fiscal transfers (IFTs) play a crucial role in addressing vertical and horizontal imbalances, promoting equitable service delivery, and aligning local spending with national priorities across OECD countries. However, their design involves navigating complex trade-offs between equity, efficiency, transparency, and autonomy. This paper reviews the theoretical framework of IFTs, aiming to dissect their objectives, incentives, and outcomes, and to clarify their classification. A significant contribution of this study involves new data that tracks IFTs across the OECD, revealing that transfers from central to subnational governments increased across all countries studied during the COVID-19 pandemic. While there have been no radical changes in IFTs in recent years, emerging trends such as performance-based grants, Ecological Fiscal Transfers, links with regional policy, and new budgeting techniques suggest potential avenues for reform. By understanding the present dynamics and trends, this study aspires to pave the way for more informed, strategic, and beneficial fiscal transfer policies in the years to come, ensuring that these transfers continue to serve their intended purposes effectively while adapting to changing economic and social conditions across OECD countries. Taxation Montes Nebreda, Andoni MitwirkendeR ctb Mota, Tatiana MitwirkendeR ctb |
| spellingShingle | Dougherty, Sean Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches Taxation |
| title | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches |
| title_auth | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches |
| title_exact_search | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches |
| title_full | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches Sean, Dougherty, Andoni, Montes Nebreda and Tatiana, Mota |
| title_fullStr | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches Sean, Dougherty, Andoni, Montes Nebreda and Tatiana, Mota |
| title_full_unstemmed | Adapting intergovernmental fiscal transfers for the future Emerging trends and innovative approaches Sean, Dougherty, Andoni, Montes Nebreda and Tatiana, Mota |
| title_short | Adapting intergovernmental fiscal transfers for the future |
| title_sort | adapting intergovernmental fiscal transfers for the future emerging trends and innovative approaches |
| title_sub | Emerging trends and innovative approaches |
| topic | Taxation |
| topic_facet | Taxation |
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