Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for...

This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing...

Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other...

En el marco de la competencia fiscal entre los Estados, se ha observado en la última década una creciente competencia considerada desleal o lesiva, por la desproporción respecto a los beneficios ofrecidos por los citados, en un intento de maximizar la atracción de los factores de mayor...

In this paper we develop the analysis of the effects on political fragmentation on fiscal policy in a number of ways. We analyze three kinds of fragmentation: Size and control, institutional and over time fragmentation. In doing so we introduce a number of new variables that allow us to look at...

This paper attempts to identify the effect of fiscal decentralization on public sector efficiency (PSE). We employ data envelopment analysis on a panel of 21 OECD countries over the period 1970-2000 to construct two alternative PSE indicators that reflect the governmental goals of economic...