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The Resource Measuring fiscal decentralisation : concepts and policies

Measuring fiscal decentralisation : concepts and policies

Label
Measuring fiscal decentralisation : concepts and policies
Title
Measuring fiscal decentralisation : concepts and policies
Contributor
Subject
Language
eng
Summary
Collection of papers that deal with indicators of fiscal decentralisation. Taking the OECD Fiscal Decentralisation Database as the starting point, the chapters address the measurement of tax autonomy or taxing power; the intricacies of tax sharing systems and their difference with respect to intergovernmental grants; and the measurement of true spending power when sub-central spending is influenced by central government. The first chapter of this book summarises the common findings, concluding that - although revenue decentralisation and tax autonomy emerge as the cornerstones of fiscal decentralisation - there is no single "true" indicator but that measuring intergovernmental fiscal frameworks requires a multi-dimensional approach. The book and its chapters are based on a conference held in Paris in spring 2011 on "Taxonomy of Grants and the Measurement of Decentralisation"
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kim, J. (Junghun)
  • Lotz, J.R
  • Blöchliger, H
Series statement
OECD Fiscal Federalism Studies
http://library.link/vocab/subjectName
  • OECD
  • fiscal federalism
  • decentralization
  • local finance
  • tax reform
Label
Measuring fiscal decentralisation : concepts and policies
Instantiates
Publication
Contents
  • Chapter 1. Measuring decentralisation: the OECD fiscal decentralisation database
  • Blöchliger, H.
  • ; p. 15-36
  • Chapter 2. On grant policy and the OECD-taxonomy of grants
  • Lotz, J.
  • ; p. 37-46
  • Chapter 3. Measurement of decentralisation: how should we categorise tax sharing?
  • Kim, J.
  • ; p. 47-60
  • Chapter 4. The role of decentralisation indicators in empirical research
  • Akai, N.
  • ; p. 61-70
  • Chapter 5. Measuring the extent of fiscal decentralisation: an application to the United States
  • Liu, Y.
  • Martinez-Vazquez, J.
  • Timofeev, A.
  • ; p. 71-88
  • Chapter 6. Measuring decentralisation of public sector activities: conceptual issues and the case of Germany
  • Spahn, P.B.
  • ; p. 89-100
  • Chapter 7. Taxonomy of grants and local taxes: the Norwegian case
  • Borge, L-E.
  • ; p. 101-116
  • Chapter 8. Measuring decentralisation: the challenge of the Danish story
  • Blom-Hansen, J.
  • ; 117-126
  • Chapter 9. From transfers to tax "co-occupation": The Italian reform of intergovernmental finance
  • Longobardi, E.
  • ; p. 127-150
Extent
151 p.
Isbn
9789264174832
Isbn Type
(print)
Label
Measuring fiscal decentralisation : concepts and policies
Publication
Contents
  • Chapter 1. Measuring decentralisation: the OECD fiscal decentralisation database
  • Blöchliger, H.
  • ; p. 15-36
  • Chapter 2. On grant policy and the OECD-taxonomy of grants
  • Lotz, J.
  • ; p. 37-46
  • Chapter 3. Measurement of decentralisation: how should we categorise tax sharing?
  • Kim, J.
  • ; p. 47-60
  • Chapter 4. The role of decentralisation indicators in empirical research
  • Akai, N.
  • ; p. 61-70
  • Chapter 5. Measuring the extent of fiscal decentralisation: an application to the United States
  • Liu, Y.
  • Martinez-Vazquez, J.
  • Timofeev, A.
  • ; p. 71-88
  • Chapter 6. Measuring decentralisation of public sector activities: conceptual issues and the case of Germany
  • Spahn, P.B.
  • ; p. 89-100
  • Chapter 7. Taxonomy of grants and local taxes: the Norwegian case
  • Borge, L-E.
  • ; p. 101-116
  • Chapter 8. Measuring decentralisation: the challenge of the Danish story
  • Blom-Hansen, J.
  • ; 117-126
  • Chapter 9. From transfers to tax "co-occupation": The Italian reform of intergovernmental finance
  • Longobardi, E.
  • ; p. 127-150
Extent
151 p.
Isbn
9789264174832
Isbn Type
(print)

Library Locations

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