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Fiscal Federalism 2022

Making Decentralisation Work

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 spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.

Published on December 20, 2021

TABLE OF CONTENTS

Preface
Foreword
Executive summary
Synthesising good practices in fiscal federalism
Evaluating fiscal equalisation: Finding the right balance
Twenty years of tax autonomy across levels of government: Measurement and applications
Spending autonomy and public sector performance across levels of government
Digitalisation challenges and opportunities for subnational governments
Can subnational accounting give an early warning of fiscal risks?
Insolvency frameworks for state and local governments
Funding and financing of local government public investment
Intergovernmental fiscal relations and the COVID-19 crisis: Early lessons
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