Fiscal Federalism 2022.
Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spendin...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
Organization for Economic Cooperation & Development
2022.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705038606719 |
Tabla de Contenidos:
- Intro
- Preface
- Foreword
- Executive summary
- Key findings and recommendations
- 1 Synthesising good practices in fiscal federalism
- Introduction
- Policies for fiscal decentralisation: A meta-analysis of OECD country surveys
- A snapshot of fiscal decentralisation in OECD countries
- What is fiscal decentralisation?
- Fiscal decentralisation: 1990s to today
- The trade-offs of fiscal decentralisation
- Empirical observations on fiscal decentralisation
- Decentralisation and growth
- Decentralisation and inequality
- Decentralisation, public services and social capital
- Improving sub-central fiscal autonomy
- SCG fiscal autonomy: Adapting to local preferences while spurring competition, convergence and investment
- The role of grants and transfers
- Fiscal equalisation as the companion of fiscal autonomy
- Guidance from country surveys
- Strengthening own-source revenues
- Property taxes
- Raising rates
- Broadening the base
- Updating valuations
- Piggy-backing taxes
- Improving consumption taxes: Destination-based VAT
- Raising SCG spending power
- Reducing transfer dependence
- Transfer reform and own-source revenues: Two sides of the same coin
- Delineation, fragmentation and assignment
- Signs of delineation problems
- Guidance from country surveys
- Complex systems like health care, education and social services are particularly susceptible to vertical fragmentation
- Assignment to a single level can be a remedy for fragmentation
- Co-funding in federations: An indication of fragmented assignment
- Horizontal fragmentation and geographical divisions
- Internal market and co-ordination barriers
- Guidance from country surveys
- Improve policy alignment and co-ordination across levels of government
- Eliminate internal market barriers and regulatory fragmentation.
- Benchmark performance nationally and internationally
- Improve quality and accessibility of performance data
- Implementing joint procedures and centralising procurement across SCGs
- Build SCG professional capacity
- Enhance monitoring, including through oversight at the national level
- References
- Notes
- 2 Evaluating fiscal equalisation: Finding the right balance
- Introduction
- The central challenges of fiscal equalisation
- New insights from the 2019 Questionnaire on Fiscal Equalisation
- Equalisation modalities
- Identifying equalisation modalities
- Revenue equalisation
- Cost equalisation
- Gap-filling
- In practice, the cost and revenue equalisation modalities are often combined
- The impact of fiscal equalisation
- The effect of fiscal equalisation on revenue disparities
- The effect of equalisation on revenue disparities ranges widely
- …And depends heavily on the equalisation modality
- Equalisation systems cannot be measured in terms of their effect on revenue disparities alone
- Examining the effects of cost equalisation
- The challenge of cost equalisation
- Equalisation systems do not always reduce revenue disparities and when they do, other transfers may counteract their effect
- …And this may be related to the disparity enhancing effect of cost equalisation
- Cost equalisation systems are underpinned by formulas which vary greatly in complexity
- There is a need for indicators which adequately capture the effect of cost equalisation
- Mechanism design of fiscal equalisation systems
- Representative tax systems
- Imperfect equalisation
- Basing cost equalisation on structural factors
- Regression-based approaches
- Reforming equalisation systems
- Motivating reforms to equalisation
- Several common factors motivate reforms to equalisation systems
- The process of reform.
- Evaluating the equalisation system modality
- Equalisation modality hinges on how fiscal capacity is measured
- Data requirements vary with the design of the equalisation system
- Selecting the rate of equalisation
- Equalisation may not supplant all other transfers
- Implementing transition measures
- Guidance from OECD country surveys on equalisation reform
- Enhance the policy neutrality and relevance of cost equalisation
- Equalisation should be carefully targeted to ensure it is not exacerbating disparities nor undermining SCG fiscal autonomy
- Equalisation reform in practice
- In practice, large-scale reforms aim to reinforce subnational fiscal autonomy and stability through the adoption of rules-based equalisation systems
- Italy's comprehensive equalisation reform
- Moving towards rules-based systems
- Enhancing subnational fiscal autonomy
- Reforms to established equalisation systems tend to reinforce transparency and relevance through simplification and updating of formulas
- Simplifying equalisation formulas
- Updating equalisation formulas
- References
- Notes
- 3 Twenty years of tax autonomy across levels of government: Measurement and applications
- Introduction and main findings
- The importance of tax autonomy for sub-central governments
- Measuring tax autonomy
- The use of the OECD's tax autonomy analysis
- Tax autonomy in OECD member countries: Latest update
- Trends in sub-central government tax revenues
- Taxing power of state and local governments in the 2020 exercise
- Changes in tax autonomy 2000 to 2018
- US local government tax autonomy
- Measuring local government tax autonomy
- Local government tax autonomy: The United States compared with the OECD average
- Tax autonomy by type of tax
- Tax autonomy by state
- References
- Notes.
- 4 Spending autonomy and public sector performance across levels of government
- Introduction
- Expenditure shares, spending power and fiscal autonomy
- Measuring subnational autonomy through expenditure shares
- Developing spending autonomy indicators
- Defining the indicators
- Levels of government
- Spending power of subnational decision makers
- Questionnaire scope and methodology
- Country questionnaire responses
- Computing spending autonomy indicators
- Spending power in health
- Overall results
- Policy decisions in health care
- Budgeting decisions in health care
- Labour and input decisions in health care
- Output and monitoring decisions in health care
- Comparing responsibilities between different aspects of health spending autonomy
- Spending power in other sectors
- Housing
- Education
- Long-term care
- Transport services
- Extending the indicators: Computing composite indicators with uncertainty
- The effects of decentralisation on service provision
- The non-linear impact of decentralisation in health care
- The impact of decentralisation in other sectors
- Benchmarking and monitoring of public sector performance
- Indicators to measure performance
- Measuring costs
- Composite indicators of performance
- Consumer experience and satisfaction surveys
- Systems to measure and assess performance
- Collegiate systems
- Competitive systems
- The role of "tailored" institutions for evaluation and oversight
- The relevant institutions
- References
- Note
- 5 Digitalisation challenges and opportunities for subnational governments
- Introduction
- Opportunities
- On the revenue side
- Taxation of consumption
- Subnational taxation of incomes
- Property taxes
- User fees
- Promoting voluntary compliance
- On the spending side
- Use of sensors in the delivery of public services.
- Use of digital geographic information systems (GIS)
- E-health services
- Digital services in education
- Digital portals
- Electronic payments for subnational services and transfers
- E-procurement
- Digital information systems
- Open government and transparency
- Use of social media
- Challenges
- Human resource constraints
- Physical constraints
- Funding constraints
- Other challenges
- The role of inter-governmental co-operation
- Conclusions
- References
- Notes
- 6 Can subnational accounting give an early warning of fiscal risks?
- Introduction
- The subnational context
- The role of national governments
- Approaches to standard-setting
- Accounting standards are generally harmonised
- The means for imposing common standards are country-specific
- Accounting basis for subnational accounts
- A large majority of subnationals prepare accrual accounts
- There is no shared definition or framework for accrual accounting
- Timeliness and reliability of subnational accounts
- Annual reporting is a basic requirement in virtually all countries
- Independent audit is not yet a standard practice
- Monitoring
- Monitoring systems
- In the EU, some federal countries have developed innovative kinds of monitoring
- The nature of the monitoring varies widely
- Indicators used for the monitoring
- Monitoring of debt and cash deficits is often supplemented by monitoring of accrual-based indicators
- Progress is still possible
- Benchmarking
- References
- Notes
- 7 Insolvency frameworks for state and local governments
- Introduction and main findings
- The case for subnational insolvency frameworks
- Subnational finances
- Drivers of subnational debt: The problem of soft budget constraints
- Options for preventing excessive subnational debt
- Strengthening budgetary institutions.
- Balancing borrowing, tax and spending autonomy and aligning autonomy with responsibility.
