Measuring fiscal decentralisation : concepts and policies

Description

When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.  Read more... Measuring decentralisation: the OECD fiscal decentralisation database -- On grant policy and the OECD-taxonomy of grants -- Measurement of decentralisation: how should we categorise tax sharing -- Role of decentralisation indicators in empirical research -- Measuring the extent of fiscal decentralisation: an application to the United States -- Measuring decentralisation of public sector activities: conceptual issues and the case of Germany -- Taxonomy of grants and local taxes: the Norwegian case -- Measuring decentralisation: the challenge of the Danish story -- From transfers to tax "co-occupation": the Italian reform of intergovernmental finance.