Fiscal Federalism and Equalisation Transfers : Balancing Regional Autonomy and Solidarity

• Record Nr.: UNINA9910996694903321
• Autore: Erkoreka Mikel
• Pubbl/distr/stampa: Boston : , : BRILL, , 2025; ©2025
• ISBN: 9789004524514; 9004524517
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (293 pages)
• Collana: Studies in Territorial and Cultural Diversity Governance Series ; ; v.21
• Disciplina: 336
• Soggetti: Intergovernmental fiscal relations; Central-local government relations; Local finance - Law and legislation; Revenue sharing - Law and legislation; Transfer payments - Law and legislation; Decentralization in government - Law and legislation; Cultural pluralism - Political aspects; Autonomy; Global Financial Crisis, 2008-2009; COVID-19 Pandemic, 2020-2023
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Front Cover -- Half Title -- Series Information -- Title Page -- Copyright Page -- Contents -- Figures and Tables -- Notes on Contributors -- Introduction: State Intervention and the Development of Fiscal Equalisation Systems in Federal Countries: An Historical Introduction -- Part 1 Theoretical Framework of Fiscal Equalisation -- Chapter 1 The Economics of Fiscal Equalisation -- 1 Introduction -- 2 Justification, Debates and Advantages of Fiscal Equalisation -- 2.1 Vertical Imbalances -- 2.2 Equity -- 2.3 Efficiency -- 2.3.1 Restoring the Fiscal Equivalence -- 2.3.2 Disincentive to Tax Competition -- 2.3.3 Slowing Down Inefficient Mobility: Congestion Costs and Economies of Scale -- 3 Risks and Disadvantages of Fiscal Equalisation ; -- 3.1 The Tax-Back Problem -- 3.2 The Flypaper Effect -- 4 What Can Be Equalised? -- 4.1 Fiscal Capacity -- 4.2 Expenditure Needs -- 5 Equalisation Degree: Full or Partial? -- 6 Financing Fiscal Equalisation -- 7 Future Challenges for Fiscal Equalisation -- References -- Chapter 2 Paradigms of Subnational Government Participation in Equalisation Mechanisms: A Comparative and Constitutional Outlook -- 1 Introduction -- 2 Australia: The Prototype of a Tax-Revenue Sharing Scheme on a 'Technical Base' -- 3 Canada: The Paradigm of Federal-Provincial Diplomacy -- 4 Germany: The Prototype of a Tax-Revenue Sharing Mechanism on a 'Legislative-Assembly Base' -- 5 Spain: The Quasi-constitutional Institutionalisation of the Fiscal and Financial Policy Council (CPFF) as a Forum for Intergovernmental Financial Relations -- 6 Comparative Conclusions -- References -- Part 2 Fiscal Federalism and Equalisation in Practice: Case Studies -- Chapter 3 Redistribution and Equalisation in Fiscal Federalism and the Structure of Territorial Imbalances in Argentina -- 1 Introduction.; 2 Regional Inequalities and Territorial Imbalances in Argentina -- 3 Argentine Fiscal Federalism and Equalisation -- 3.1 Nature of the System -- 3.2 Brief Historical Background: From Explicit Rationality to its Abandonment, Promise of Recovery and Provisionality -- 4 In Search of Regional/Provincial Coefficients. Recalculation of Magnitudes -- 4.1 General Framing and Methodological Notes -- 4.2 Criteria for Selection of Indicators -- 4.3 Regionalisation Criteria -- 5 Results -- 6 Conclusions -- References -- Chapter 4 From Full to Partial Equalisation: The Case of Horizontal Fiscal Equalisation in Australia -- 1 Introduction -- 2 Fiscal Federalism in Australia -- 2.1 Federal Revenue Powers -- 2.2 Federal Spending Power -- 3 Recognition of the Need for Fiscal Redistribution -- 3.1 Development of the HFE and the History of the CGC -- 3.2 The Institutionalisation of HFE: Method and Principles in Practice -- 4 Political Challenges to HFE: The 2018 Reforms -- 4.1 The Reform Package -- 4.2 Structural Challenges to HFE: Territorial Diversity and Variation in Fiscal Dependence -- 4.3 Fiscal Challenges to HFE: No-Worse-Off Guarantees -- 4.4 Future Political Challenges to the No-Worse-Off Payments: Policy Feedbacks -- 5 Conclusions -- References -- Chapter 5 The Political Economy of Federal Equalisation Policy in Canada -- 1 Introduction -- 2 The Structure of the Program and Historical Landmarks -- 2.1 Goals of Equalisation and of Transfers -- 2.2 Historical Evolution -- 2.3 Results -- 2.4 Current Issues of the Equalisation and Transfer Systems -- 3 The Politics of Equalisation -- 3.1 Presentation of the Public Opinion Data -- 3.2 Results of the Empirical Analysis -- 4 Conclusions and Future Challenges -- References -- Chapter 6 The Political Economy of Federal Grants: Ethiopia's Experience -- 1 Introduction -- 2 Overview of the Ethiopian Federation.; 3 Legal Framework for Intergovernmental Fiscal Transfers -- 4 The Practice of Determining the Transfer Pool -- 5 Determination of Subsidies Formulas and Regional Shares -- 6 Ethno-regional Dynamics and Fiscal Transfers -- 7 Evolution and Reform of Subsidy Allocation Methodology after 2007 -- 8 Grants and Regional Autonomy in Ethiopia -- 9 Conclusions -- References -- Chapter 7 Intergovernmental Fiscal Relations during the COVID 19 Pandemic in Germany: Was the New Fiscal Equalisation Scheme able to Hamper Financial Dislocations? -- 1 Introduction -- 2 The Reform of Federal Inter-state Fiscal Equalisation -- 3 COVID-19 and Ukraine Crisis Effects on the Economic Growth Rates and the Subnational Tax Revenues -- 4 Horizontal Changes of State and Local Fiscal Capacities and New Fiscal Equalisation Transfer Payments -- 5 Unsolved Vertical Problems and New Horizontal Conflict? -- 6 Further Expectations for the Fight against ; Energy Crisis and Climate Change Policies -- References -- Chapter 8 Fiscal Federalism and Territorial Inequalities: India's Experience -- 1 Territorial Inequality in India -- 1.1 Introduction -- 1.2 Poverty and Inequality in India -- 1.3 Territorial Distribution of Public Expenditure -- 1.4 Economic Growth and Inequality -- 2 Fiscal Equalisation Program in India -- 2.1 Between the Centre and the States -- 2.2 Equalisation Between the States and the Local Bodies -- 3 Conclusions -- References -- Chapter 9 Confronting Territorial Inequality among South African Municipalities: Challenges to the Fiscal Equalisation System -- 1 Introduction -- 2 South Africa's Intergovernmental Fiscal System -- 2.1 Provincial Own Revenue -- 2.2 Municipal Own Revenue -- 2.3 Intergovernmental Fiscal Relations -- 2.4 Transfers to Provinces -- 2.5 Transfers to Municipalities -- 3 Evolution of National Transfers to Municipalities.; 3.1 Local Government Equitable Share - Vertical Equalisation -- 3.2 Local Government Equitable Share - Horizontal Equalisation -- 3.3 Municipal Infrastructure Grant -- 4 The Implementation of Pro-poor Equalisation Transfers -- 4.1 Local Government Equitable Share -- 4.2 Municipal Infrastructure Grant -- 5 Towards Greater Equalisation and Poverty Reduction -- References -- Chapter 10 Inter-regional Inequalities and Fiscal Equalisation in Spain -- 1 Introduction -- 2 Structural and Cyclical Economic and Social Inequalities Among AC s -- 3 Welfare Spending in the AC s and the Impact of the 2008 Financial and Economic and the COVID 19 Pandemic Crises -- 4 The Equalisation System -- 4.1 General Considerations -- 4.2 The Spanish Equalisation System -- 5 Results and Shortcomings of the Equalisation System -- 6 Conclusions: Current State of the Regional Financing System, Inter-regional Inequalities in Spain and Future Challenges -- References -- Chapter 11 The Swiss System of Fiscal Equalisation - Balancing Cantonal Tax Autonomy and Federal Solidarity -- 1 Introduction -- 2 The Distribution of Tax Powers in Swiss Federalism -- 2.1 Tax Powers of the Federation -- 2.2 Tax Powers of the Cantons and Communes -- 2.3 Tax Harmonisation -- 3 The Old Fiscal Equalisation System and its Shortcomings -- 3.1 Origins and Characteristics -- 3.2 Shortcomings -- 4 The Reform Process -- 4.1 Disentanglement of Powers and Competences -- 4.2 Rebalancing Autonomy and Solidarity -- 5 The Revised Fiscal Equalisation System -- 5.1 Resource Equalisation -- 5.2 Cost Compensations -- 5.3 Cohesion Fund and Other Temporary Instruments -- 6 Current Situation and Future Challenges -- References -- Subject Index -- Back Cover.
• Sommario/riassunto: The book analyses the challenges and risks provoked by territorial inequalities in the internal cohesion of federal and decentralised countries. It aims to serve as a reference on the present and future of fiscal equalisation systems in the field of federal studies.