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Sub-central Tax Autonomy: 2011 Update

Hansjörg Blöchliger and Maurice Nettley
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Maurice Nettley: OECD

No 20, OECD Working Papers on Fiscal Federalism from OECD Publishing

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.

Date: 2015-03-09
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