Comparing Fiscal Federalism

Copyright

Contents

Preface

List of Acronyms

Notes on Contributors

Introduction: Methodological Approach and Structure of This Book

Part 1: Framework and Principles

1 Defining Fiscal Federalism

2 From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism

3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites

4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in Practice

5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change

Part 2: Foundations

Section 1: The Distribution of Powers

6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges

7 Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints

8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries?

9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers

Section 2: Intergovernmental Financial Relations

10 Intergovernmental Financial Relations: Institutions, Rules, and Praxis

11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements

Part 3: New Perspectives on Fiscal Federalism

12 Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and Discipline

13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance

14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation?

15 Comparative Research and Fiscal Federalism

16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism

Index