Network on Fiscal Relations across
Levels of Government
Purpose
Fiscal relations between levels of government are a
high priority on the political agenda of most OECD
and non OECD countries.
Sub-central governments represent on average, 22% of
public revenues, 31% of public spending and 66% of
public investment in OECD countries, and their spending
amounts to 15% of GDP.
The Fiscal Network:
•
Provides member countries with the analytical and
statistical underpinnings of intergovernmental fiscal
relations and sub-national public finance;
•
Is a high level, multidisciplinary policy dialogue
platform, between policy makers from different
ministries (Finance, Interior, Budget, etc.);
•
Contributes to overcoming the often
compartmentalised and sometimes even
contradictory policy perspectives in national
capitals.
Participants
Source: OECD Network on Fiscal Relations across Levels of Government
16 contributing
countries
3 OECD Directorates
30 countries
provide statistical and
policy information
(Centre for Tax Policy and
Administration, Economics Department
and Public Governance and Territorial
Development Directorate)
Fiscal
Network
Other International
Organisations
participate actively (IMF,
EU, Council of Europe, etc.)
Visit our website for more information:
http://www.oecd.org/ctp/federalism
Accession and Partner
countries
are strongly invited to join
• Property taxation;
• Debt management at the sub-national level
Current
Activities
• Consolidation at the sub-national level
Future
Challenges • Decentralisation and regional disparities
Experts Meetings
Taxonomy of grants
Statistical Databases
 OECD Fiscal Decentralisation Database.
Paris, March 2011
Balances, consolidated expenditure, consolidated
revenue, tax revenue, user fees, transfers.
Sub-Central Tax Competition
Berne, 31 May-1 June 2010
 Taxing power of sub-central governments in
Economic Crisis and Sub-Central Fiscal
Policy
Paris, 12 June 2009
OECD countries
 Revenue structure of sub central
government: autonomous tax revenue, shared
taxes, earmarked and non-earmarked grants.
Borrowing and fees
Taxes versus Grants
Vienna, May 29-30 2008
Fiscal Equalisation in OECD Countries
Zaragoza, June 2006
The Efficiency of Sub-Central Spending
 Intergovernmental grants. grants by donor
and recipient sub-sector; grant revenue by type of
grant and grants by government function
http://www.oecd.org/ctp/federalism/oecdfiscaldecentralisati
ondatabase.htm
Paris, 19-May-2006
Working Papers
WP 13, Apr-11:
WP 12, Jan-10:
WP 11, Jan-10:
WP 10, Jun-09:
WP 9, Jun-09:
WP 8, May-09:
WP 7, May-09:
WP 6, May-08:
WP 5, Jun-08:
WP 4, Sep-07:
WP 3, Sep-06:
WP 2, Sep-06:
WP 1, Sep-06:
Tax competition between sub-central governments
Fiscal Policy across Levels of Government in Times of Crisis
Explaining the Tax-Grants Balance
Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation
The Fiscal Autonomy of Sub-Central Governments: An Update
The Spending Power of Sub-Central Governments: A Pilot Study
Taxes and Grants: On the Revenue Mix of Sub-Central Governments
Market Mechanisms in Sub-Central Public Service Provision
Promoting Performance: Using Indicators to Enhance the Effectiveness of Sub-Central Spending
Fiscal Equalization in OECD Countries
Intergovernmental Transfers and Decentralized Public Spending
Fiscal Autonomy of Sub-Central Governments
Fiscal Rules for Sub-Central Governments: Design and Impact
http://www.oecd.org/ctp/federalism/fiscalfederalismnetworkworkingpapers.htm
Visit our website for more information:
http://www.oecd.org/ctp/federalism