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Sub-central Tax Autonomy: 2011 Update

Author

Listed:
  • Hansjörg Blöchliger

    (OECD)

  • Maurice Nettley

    (OECD)

Abstract

This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011. Autonomie fiscale des autorités infranationales : Mise à jour 2011 Ce document présente des indicateurs actualisés qui mesurent l’autonomie fiscale des administrations infranationales dans les pays de l’OCDE. Au cours de la dernière décennie, l’autonomie fiscale au niveau de l’administration centrale s’est accrue, alors qu’elle n’a guère progressé au niveau local. L’OCDE dispose désormais d’indicateurs relatifs à l’autonomie fiscale pour les années 1995, 2002, 2005, 2008 et 2011.

Suggested Citation

  • Hansjörg Blöchliger & Maurice Nettley, 2015. "Sub-central Tax Autonomy: 2011 Update," OECD Working Papers on Fiscal Federalism 20, OECD Publishing.
    • Handle: RePEc:oec:ctpaab:20-en
    DOI: 10.1787/5js4t79sbshd-en
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    Cited by:

    1. Stossberg Sibylle & Blöchliger Hansjörg, 2017. "Fiscal Decentralisation and Income Inequality: Empirical Evidence from OECD Countries," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 237(3), pages 225-273, June.
    2. Kantorowicz, Jarosław & Köppl–Turyna, Monika, 2019. "Disentangling the fiscal effects of local constitutions," Journal of Economic Behavior & Organization, Elsevier, vol. 163(C), pages 63-87.
    3. Vladimir V. Gromov, 2020. "Regional Tax Competition at Different Phases of Tax System Evolution in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 41-57, February.
    4. Considine John & Reidy Theresa, 2015. "Baby steps: The expanding financial base of local government in Ireland," Administration, Sciendo, vol. 63(2), pages 119-145, August.
    5. Ma Jun, 2018. "The reform of vertical arrangements of tax administrative agencies in China," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(3), pages 223-235.
    6. Jana Janoušková & Šárka Sobotovičová, 2021. "Approaches to Real Estate Taxation in the Czech Republic and the EU Countries," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 27(1), pages 61-73, February.
    7. Malgorzata Magdalena Hybka, 2016. "Allocating Tax Revenue To Sub-Central Government Levels: Lessons From Germany And Poland," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 11(4), pages 689-709, December.
    8. Angel De la Fuente & Christian Kastrop & Michael Thöne, 2016. "Regional Financing in Germany and Spain: Comparative Reform Perspectives," Working Papers 16/04, BBVA Bank, Economic Research Department.
    9. Robert D. Ebel, 2018. "Intergovernmental Revenue Assignment and Mobilization Principles and Applications for Somalia," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1814, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    10. Janoušková, Jana & Sobotovičová, Šárka, 2019. "Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic," Land Use Policy, Elsevier, vol. 82(C), pages 30-36.
    11. Monika Banaszewska, 2023. "Equalisation Grants and Local Taxation: The Case of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 47-65.
    12. Giuliano Bonoli & Philipp Trein, 2016. "Cost-Shifting in Multitiered Welfare States: Responding to Rising Welfare Caseloads in Germany and Switzerland," Publius: The Journal of Federalism, CSF Associates Inc., vol. 46(4), pages 596-622.
    13. Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016. "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics 1601, Universidade de Vigo, GEN - Governance and Economics research Network.

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