This Multi-level Governance Series study focuses on Ukraine’s advances in regional development, territorial reform and decentralisation since 2014. The Government launched a reform to merge local governments and strengthen the decentralisation process, giving additional power and resources to...

Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful...

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and non-Member economies. It is a follow-up to the...

Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and...

The focus of this brief is on the policy responses that governments can and are taking through the channel of inter-governmental relations to tackle the Coronavirus (COVID-19) crisis. Sub-national governments are playing a crucial role in the current crisis, and past experience suggests they...

This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries. A major finding is that fiscal decentralisation is often confused in the latter group of countries...

As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government...

OECD's comprehensive territorial review of Melbourne, Australia's second largest city, most important container port, and leading cultural and educational centre. It finds that Melbourne is poised for a major phase in its growth, but that it faces a number of challenges.

Low growth, population ageing and depopulation, and new trade relationships with the East Asia region have made it increasingly necessary for Japan to reform its economic and institutional systems. A key element of this reform concerns Japan's policies for regional development. This report...