Fiscal federalism network


  • New Flagship Volume

    Fiscal Federalism 2022 synthesises the work of the Network over the past decade and a half, on how to balance the policy trade-offs inherent in intergovernmental fiscal relations, making use of its novel analytical results.

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  • Presidential Conference on Inclusiveness and Decentralisation

    The Korean Presidential Committee on Autonomy and Decentralisation and the Fiscal Network organised a Conference on Inclusiveness and Decentralisation in Seoul, Korea. The objective of the Conference was to review the current state of fiscal decentralisation and policy implications from OECD countries' experiences and explore future reform actions. An MoU for future co-operation was signed with the OECD.

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  • OECD Fiscal Federalism Studies

    The OECD Fiscal Federalism Series presents policy analysis of, and statistics about, intergovernmental fiscal relations and state/regional and local public finance. It draws on the work of the OECD Network on Fiscal Relations across Government Levels and of other OECD bodies covering these areas.

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The OECD Network on Fiscal Relations across Levels of Government provides policy analysis and statistical underpinnings on the relationship between national and subnational governments, and its impact on efficiency, equity and macroeconomic stability.

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News & events

19th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government, 20-21 April 2023


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Selected publications

Fiscal Federalism 2022

Fiscal Federalism 2022: Making Decentralisation Work
Published 20 December 2021

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.


image of Making Property Tax Reform Happen in China

Making Property Tax Reform Happen in China
A Review of Property Tax Design and Reform Experiences in OECD Countries
Published 30 November 2021

This report looks at crucial elements of reforms to growth-friendly recurrent taxes on immovable property. Tax design practices in place in OECD and partner countries are compared and analysed through the lenses of economic theory and empirical analysis. A set of good principles and options for reforming recurrent taxes on immovable property based on the latest experience of property tax reforms around the world are presented that are particularly relevant to the Chinese context, where broader use of recurrent taxes on residential properties is needed to make local public finances more sustainable.


Local Public Finance and Capacity Building in Asia

Local Public Finance and Capacity Building in Asia: Issues and Challenges
Published 22 December 2020

Subnational governments’ capacity to effectively fund and deliver public services are crucial for the realisation of the benefits of decentralisation. However, subnational capacities often suffer from significant weaknesses, ranging from inadequate assignments of own-revenues, through to flaws in tax administration, the design of intergovernmental transfers, spending assignments and various aspects of public financial management. The volume discusses how better diagnostics and more strategic reforms can contribute to easing the resource constraints on subnational governments, as well as creating appropriate incentives for these governments to improve performance. The volume includes studies of the enabling conditions for subnational capacity building in Asia, as well as focused studies of China and India's fiscal relations challenges.