The Forum of Federations Handbook of Fiscal Federalism.

• Author: Tremblay, Jean-François.
• Place / Publishing House: Cham : : Springer International Publishing AG,, 2023.; {copy}2023.
• Year of Publication: 2023
• Edition: 1st ed.
• Language: English
• Physical Description: 1 online resource (500 pages)

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.