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OECD Fiscal Federalism Studies
Measuring Fiscal Decentralisation
Concepts and Policies
OECD, Korea Institute of Public Finance. Edited by Junghun Kim, Jorgen Lotz, Hansjörg Blöchliger. Published by : OECD Publishing , Date de parution:  07 fév 2013
Pages: 152 , Langue: Anglais
Version: Livre (Broché) + PDF
ISBN: 9789264174832 , Code OCDE: 112012011P1
Prix:   €45 | $63 | £40 | ¥5800 | MXN810 , Frais de livraison inclus
Disponibilité: Disponible (impression à la demande)
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Autres versions:  Livre électronique - Format PDF

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Description

When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns  the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the  limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.


Tables des matières:

Foreword
Summary
Chapter 1. Measuring decentralisation: The OECD fiscal decentralisation database by Hansjörg Blöchliger
Chapter 2. On grant policy and the OECD-taxonomy of grants by Jorgen Lotz
Chapter 3. Measurement of decentralisation: How should we categorise taxsharing? by Junghun Kim
Chapter 4. The role of decentralisation indicators in empirical research by Nobuo Akai
Chapter 5. Measuring the extent of fiscal decentralisation: An application to the United States by Yongzheng Liu, Jorge Martinez-Vazquez and Andrey Timofeev
Chapter 6. Measuring decentralisation of public sector activities: Conceptual issues and the case of Germany by Paul Bernd Spahn
Chapter 7. Taxonomy of grants and local taxes: The Norwegian case by Lars-Erik Borge
Chapter 8. Measuring decentralisation: The challenge of the Danish story by Jens Blom-Hansen
Chapter 9. From transfers to tax “co-occupation”: The Italian reform of intergovernmental finance by Ernesto Longobardi
Annex A. Contributors

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