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The Forum of Federations Handbook of Fiscal Federalism.

Bibliographic Details
Main Author: Tremblay, Jean-François.
Format: eBook
Language:English
Published: Cham : Springer International Publishing AG, 2023.
Edition:1st ed.
Subjects:
Electronic books.
Online Access:Click to View
Table of Contents:
  • Intro
  • Foreword
  • Introduction
  • Contents
  • Notes on Contributors
  • List of Figures
  • List of Tables
  • Australia
  • 1 Overview of Australia's Federal System
  • 2 The Structure of Government and Expenditure Responsibilities
  • 2.1 Commonwealth Power of Expenditure
  • 2.2 Commonwealth Power to Grant Funds to States
  • 3 Taxation in the Australian Federation
  • 3.1 Commonwealth Taxing Power
  • 3.2 State Taxes
  • 3.2.1 Why No State Income Taxes?
  • 3.2.2 Why No State Sales Taxes?
  • 3.3 Local Government
  • 4 Federal Economic and Fiscal Coordination
  • 4.1 National Economic and Debt Management
  • 4.2 From The Council of Australian Governments to the National Federation Reform Council
  • 4.3 The Intergovernmental Financial Agreement
  • 5 Horizontal Fiscal Equalisation
  • 5.1 History of Equalisation and the Commonwealth Grants Commission
  • 5.2 The "Reasonable Equalisation" Approach and Top-Up for Western Australia
  • 5.3 Lack of State Tax Reform
  • 6 Vertical Fiscal Imbalance
  • 6.1 Australia's High Vertical Fiscal Imbalance
  • 6.2 Reforming the GST
  • 6.3 A New Approach to Revenue Sharing Between the Commonwealth and the States
  • 6.3.1 Inspiration from the German Revenue Sharing System
  • 6.3.2 Establishing the Income Tax and GST as "Joint Taxes" in Australia
  • 6.3.3 Towards Limited Sharing of the Income Tax Base?
  • 7 Federal Fiscal Policy for Indigenous Self-Government
  • 7.1 Australia's Failure to Recognise Indigenous Fiscal Self-Government
  • 7.2 Inspiration from Canada for Recognising Indigenous Fiscal Self-Government
  • 8 Future Directions
  • References
  • Brazil
  • 1 Introduction
  • 2 The Structure of Government and the Assignment of Resources and Responsibilities
  • 3 Intergovernmental Transfers and Fiscal Disequilibria
  • 4 Fiscal Federalism and Macroeconomic Management.
  • 5 Challenges to Fiscal Federalism: Institutional Rigidity, Conflicts and Impediments to Reform
  • References
  • Canada
  • 1 General Features of the Country
  • 2 The Allocation of Expenditure Responsibilities
  • 3 Taxation Powers
  • 4 Intergovernmental Fiscal Transfers
  • 4.1 Equalization
  • 4.2 Specific-Purpose Federal Transfers to Provinces
  • 4.3 Territorial Formula Financing
  • 4.4 Provincial Transfers to Municipalities
  • 4.5 Vertical Fiscal Gaps
  • 5 Macroeconomic Management
  • 6 Response to the Covid-19 Pandemic
  • 7 Challenges to Canadian Fiscal Federalism
  • References
  • Ethiopia
  • 1 Introduction
  • 2 Federalism in Ethiopia
  • 3 The Structure of Government
  • 4 Social and Economic Development
  • 5 Allocation of Expenditure Responsibilities
  • 6 Taxation Powers
  • 7 Intergovernmental Fiscal Transfer and Revenue Sharing
  • 8 Macroeconomic Management
  • 9 The Ethiopian Federal System and Response to Pandemics: Lessons from Coronavirus
  • 10 Concluding Remarks
  • References
  • Fiscal Federalism in Germany
  • 1 Overview of the Country
  • 2 The Division of Fiscal Powers
  • 3 Fiscal Federalism and Macroeconomic Management
  • 4 (Fiscal) Federalism During the COVID-19 Pandemic
  • 5 Revenue-Raising Responsibilities
  • 6 Intergovernmental Fiscal Transfers
  • 7 The Way Forward
  • References
  • Republic of India
  • 1 Introductory Overview
  • 1.1 Legal System
  • 1.2 Political Parties
  • 1.3 Social Norms and Restraints
  • 1.4 Civil Society
  • 2 Citizens' Charter
  • 2.1 Basic Economic Indicators
  • 3 The Structure of Government and Division of Fiscal Powers
  • 3.1 System of Governance
  • 3.2 Division of Fiscal Powers
  • 3.3 Sharing of Central Taxes
  • 3.4 Types of Fiscal Transfers in India
  • 3.5 Union Finance Commission (UFC)
  • 3.6 Constitutional Status of Local Governments and their finances
  • 3.7 Finances of the Local Governments.
  • 4 Fiscal Federalism and Macroeconomic Management
  • 5 Fiscal Equity and Efficiency Concerns and Intergovernmental Fiscal Transfers
  • 6 Covid-19 Pandemic and Fiscal Federalism
  • 7 Fiscal Federalism Dimensions of Public Management Framework
  • 7.1 The Way Forward
  • References
  • Italy
  • 1 Balancing an Inverted Pendulum: Basic Data and Facts
  • 2 Framing Regional Economies: A Look Back and Forth
  • 3 Explaining "Federal" Regionalism: Determinants and Their Implications
  • 4 Discussing the Rules of the Game: The Allocation-Scheme
  • 5 Discussing the Rules of the Game: Spending Autonomy
  • 6 Discussing the Rules of the Game: Taxation Responsibilities
  • 7 Discussing the Rules of the Game: Intergovernmental Fiscal Transfers and Revenue-Sharing
  • 8 Assessing Recent Trends: The Persistent Lack of Coordination
  • 9 Evaluating the Covid-19 Outbreak Phase: The Ultimate Stress Test
  • References
  • South Africa
  • 1 Introduction
  • 2 The Structure of Government
  • 3 Taxation Powers at a Glance
  • 4 Anatomy of Fiscal Transfers and Revenue Sharing
  • 5 Macroeconomic and Fiscal Policy Management
  • 6 Intergovernmental Response to COVID-19 in South Africa
  • 7 Successes and Challenges of Fiscal Federalism in South Africa
  • Annexure A
  • References
  • Spain
  • 1 Introductory Overview of the Country
  • 2 The Allocation of Expenditure Responsibilities
  • 3 Taxation Responsibilities
  • 3.1 Revenue Assignments of the Autonomous Communities: The Common Regime
  • 3.2 Revenue Assignments of the Autonomous Communities. The Charter System
  • 3.3 Revenue Assignments of Local Governments
  • 4 Intergovernmental Fiscal Transfers and Revenue-Sharing
  • 4.1 Transfers to Regional Governments
  • 4.2 Transfers to Local Governments
  • 5 Macroeconomic Management
  • 6 Challenges to Fiscal Federalism
  • References
  • Switzerland
  • 1 Introduction.
  • 2 Switzerland: Facts and Figures
  • 3 The Structure of Government and the Division of Fiscal Power
  • 3.1 Federal Scope of Responsibilities and Its Evolution
  • 3.2 Issues with Centralization
  • 4 Fiscal Federalism and Macroeconomic Management
  • 5 Fiscal Rules and Referenda
  • 5.1 Favorable Evidence on Budget Rules…
  • 5.2 …and Fiscal Referenda
  • 6 Public Revenue
  • 6.1 Cantons Exploit Tax Autonomy
  • 6.2 Largely Benevolent Tax Competition
  • 6.3 Corporate Tax System Under Change
  • 7 Redistribution Framework
  • 7.1 The Widely Successful Reform of the Equalization Scheme
  • 7.2 Disincentives and Flaws of Redistribution Mechanism
  • 7.3 The Effect of Direct Democracy and Fiscal Federalism on Income Inequality
  • 8 Conclusion
  • References
  • United States
  • 1 Introduction
  • 2 Revenues and Expenditures
  • 3 Intergovernmental Grants
  • 4 Trends
  • 5 Diversity
  • 6 Challenges and Future Directions
  • Afterword
  • References
  • Comparative Perspectives on Fiscal Federalism Systems
  • 1 Expenditure Responsibilities
  • 1.1 Decentralization, Concurrent Responsibilities, and Central Government Influence
  • 1.2 Distribution of Expenditures
  • 1.3 Asymmetry in the Allocation of Responsibilities
  • 2 Taxation Powers and Revenue Decentralization
  • 2.1 Tax Decentralization and Revenue-Raising Autonomy
  • 2.2 Asymmetries in Taxation Powers
  • 2.3 Shared Taxes and Formula-Based Revenue-Sharing
  • 2.4 Own-Source Revenues of Subnational Governments
  • 2.5 Natural Resource Taxation
  • 2.6 Vertical Fiscal Gaps
  • 3 Fiscal Transfer Systems
  • 3.1 Subnational Governments' Reliance on Transfers
  • 3.2 Equalization
  • 3.3 Decision-making Process for Transfer Systems and Advisory Fiscal Commissions
  • 4 Macroeconomic Management
  • 4.1 Tax Policy Harmonization
  • 4.2 Restrictions on Borrowing at Subnational Level
  • 4.3 Fiscal Rules, Coordination, and Fiscal Discipline.
  • 5 Challenges to Fiscal Federalism Systems
  • References
  • Index.

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