Synthesising good practices in fiscal federalism : Key recommendations from 15 years of country surveys

Kass Forman ; Sean Dougherty ; Hansjörg Blöchliger

Organisation for Economic Co-operation and Development

关键词: spending;    taxation;    fiscal decentralisation;    intergovernmental co-ordination;    public service delivery;   

DOI  :  https://doi.org/10.1787/89cd0319-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.