Comparing fiscal federalism / / edited by Francesco Palermo, Alice Valdesalici ; associate editor, Annika Kress.

• Superior document: Studies in territorial and cultural diversity governance ; Volume 10
• TeilnehmendeR: Valdesalici, Alice,; Palermo, Francesco,; Kress, Annika,
• Place / Publishing House: Leiden, Netherlands ;, Boston, [Massachusetts] : : Brill,, [2018]; ©2018
• Year of Publication: 2018
• Language: English
• Series: Studies in territorial and cultural diversity governance. Volume 10.
• Physical Description: 1 online resource (409 pages).

Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism’s basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.

Table of Contents

Front Matter -- Copyright Page / Alice Valdesalici and Francesco Palermo -- Preface / Alice Valdesalici and Francesco Palermo -- List of Acronyms / Alice Valdesalici and Francesco Palermo -- Notes on Contributors / Alice Valdesalici and Francesco Palermo -- Introduction: Methodological Approach and Structure of this Book / Alice Valdesalici and Francesco Palermo -- Framework and Principles / Alice Valdesalici and Francesco Palermo -- Defining Fiscal Federalism / Alice Valdesalici -- From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism / Sara Parolari -- Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites / Cheryl Saunders -- The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in Practice / Andrew Hughes Hallett -- The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change / Matteo Nicolini -- Foundations / Alice Valdesalici and Francesco Palermo -- The Distribution of Powers / Alice Valdesalici and Francesco Palermo -- Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges / Maria Flavia Ambrosanio , Paolo Balduzzi and Claudia Peiti -- Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints / Gisela Färber -- Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries? / Ehtisham Ahmad and Giorgio Brosio -- Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers / Richard M. Bird -- Intergovernmental Financial Relations / Alice Valdesalici and Francesco Palermo -- Intergovernmental Financial Relations: Institutions, Rules, and Praxis / Elisabeth Alber -- Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements / Annika Kress -- New Perspectives on Fiscal Federalism / Alice Valdesalici and Francesco Palermo -- Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and Discipline / Nico Steytler and Zemelak Ayitenew Ayele -- Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance / Jan Schnellenbach -- Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation? / Karl Kössler -- Comparative Research and Fiscal Federalism / Ronald L. Watts -- A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism / Francesco Palermo -- Back Matter -- Index.