A new publication in the series of OECD Fiscal Federalism Studies was issued on 18 November 2015 dealing with institutions of intergovernmental fiscal relations. These are the institutions that provide the framework for relations across different levels of government. They include for example intergovernmental budget frameworks; the inter-ministerial organization of fiscal decision making; and the role of bodies such as fiscal councils. The publication looks at the fundamental drivers of intergovernmental fiscal policy and considers the issue of decentralization and sub-national autonomy.
The publication includes chapters on particular countries including a chapter looking at fiscal relations across levels of government and subnational fiscal rules in Japan; on intergovernmental budget frameworks in Austria; and on intergovernmental coordination of fiscal policy in Switzerland. There is also a section focusing on Mexico and the multilevel fiscal institutions and mechanisms for reducing tax evasion. A section on the factors in successful local government reform looks at the experience of Finland.
