The reports on this page provide guidance on fiscal issues in a federal state, including revenue-sharing, fiscal transfers and equalization and the respective fiscal powers of the national and subnational governments. Additional materials on these and related topics can be found by clicking on the keyword links below.
SELECTED MATERIALS
This short book provides a non-technical overview of fiscal federalism, drawing on the fields of economics and political science.
This option report compares constitutional provisions related to the relative powers of national and sub-national governance concerning the use and distribution of funds. The sample of constitutions reviewed consists of almost 600 constitutions enacted since 1789. In addition to detailing the trends with regard to such revenue sharing, the report provides sample constitutional provisions, including, but not limited to those from traditionally federal states.
This report provides practical guidance for designing fiscal arrangements in new and emerging federations. The report addresses responsibilities for public spending, responsibilities for raising revenue, managing the economy, and dealing with fiscal imbalances between governments. Examples are drawn from Australia, Canada, Germany, and the United States.