Taxing Powers of State and Local Government / Organisation for Economic Co-operation and Development

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development.

Series:

OECD Tax Policy Studies, 19900538 ; no.1.

OECD Tax Policy Studies, 19900538 ; no.1

Language:

English

Subjects (All):

Federal government--OECD countries--Economic policy--Statistics.

Federal government.

Fiscal policy--OECD countries--Statistics.

Fiscal policy.

Physical Description:

1 online resource (88 p. ) ill. ;

Place of Publication:

Paris : OECD Publishing, 1999.

Language Note:

English

Summary:

In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax revenues by sub-sector of general government. However, it does not indicate the degree of control state and local governments exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources, the OECD has developed a framework to assess and analyze the degree of control that sub-central governments have over their taxes. Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy, following the framework developed by the Working Party on Tax Policy Analysis and Tax Statistics.

Contents:

Part I. Framework and Main Results

Tax Autonomy of Sub-Central Levels of Government

Introduction

A Taxonomy of Tax Autonomy

Main Results

Part II. Country Reports

Austria

Belgium

Czech Republic

Denmark

Finland

Germany

Hungary

Iceland

Japan

Mexico

Netherlands

New Zealand

Norway

Poland

Portugal

Spain

Sweden

Switzerland

United Kingdom

References

Notes:

Published in French under the title: "Les pouvoirs fiscaux des administrations infranationales."

Includes bibliographical references (pages 83).

ISBN:

1-280-02980-3

9786610029808

92-64-17403-6

OCLC:

1024261727