European Parliament Library

Fiscal Federalism 2016, Making Decentralisation Work, Organisation for Economic Co-operation and Development and Korea Institute of Public Finance ; edited by Hansjörg Blöchliger and Junghun Kim

Fiscal Federalism 2016 surveys recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible and easy-to read chapters provide insight: into growing spending and tax devolution; the fiscal constitutions of federal countries; how immovable property taxation is regaining its former significance; on the true spending power of sub central governments; on the mix between own tax resources and intergovernmental grants; and on the role of fiscal rules and good budget frameworks for sustainable debt management at the state and local level
Table Of Contents
Executive summary -- Foreword -- Reforming the tax on immovable property -- Fiscal constitutions -- A bird's eye view of fiscal decentralisation -- Spending power of sub-central governments -- Monitoring sub-central government debt: Trends, challenges and practices -- Taxes or grants: What revenue source for sub-central governments?
Literary Form
non fiction
Physical Description
1 online resource (152 pages), illustrations
Specific Material Designation
Form Of Item

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