An essay on fiscal federalism wallace oates · journal of economic literature, 1999, vol 37, issue 3, 1120-1149 abstract: this paper is a selective survey of fiscal federalism it begins with a brief review and some reflections on the traditional theory of fiscal federalism: the assignment of functions to levels of government,. Allocation function for local government levels, we should start with the condition government to influent the main parameters of taxation, we introduce the tax oates, w, e, 1999 an essay on fiscal federalism journal of economic literature 37, 1120 oecd, 1999 taxing powers of state and local government. Matter of governance and decentralization are on the agenda this paper aims to find the routes of fiscal federalism by first understanding what is meant by federalism, as it does not simply refer to a form of governance, then laying out the classical foundations of this theory (trumped by wallace oates), and followed by some. We address the question as to which extent state-level jurisdictions in such a federation under- exploit their tax bases by means of a stylized model we show key words: fiscal federalism, taxation, tax-back rate, fiscal externalities oates, we (1999): an essay on fiscal federalism, journal of economic literature, 37. We study the relationship between fiscal decentralization and economic growth for 23 oecd countries from national tax journal 46, 237–243 oates, we ( 1999) an essay on fiscal federalism, journal of economic literature 37 1120– 1149 oecd (1999) taxing power of state and local government oecd tax. Fiscal federalism new york, harcout brace jovanovich oates, w e (1999) an essay on fiscal federalism journal of economic literature, 37(3), 1120–1149 oates, we (2008) on the theory and practice of fiscal federalism in auerbach , a j and shaviro, d n (eds), institutional foundations of local public finance.
Oates, we (1972), fiscal federalism, harcourt brace jovanovich inc google scholar oates, we (1993), 'fiscal decentralization and economic development', national tax journal, pp 237–24 google scholar oates, we (1999), 'an essay on fiscal federalism', journal of economic literature, 37, pp 1120–49. Fiscal federalism is a more general concept that represents a vertical financial structure of the public sector (oates, 1999), with revenue and expenditure assignment among different levels of for the purposes of the empirical analysis, we collected data on 78 russian regions over the period from 2005 through 2012. Oates, we (1990), decentralization of the public sector: an overview, in: rj bennett (ed), decen- tralization, local governments and markets, clarendon press, oxford, 43 – 58 oates, we (1999), an essay on fiscal federalism, journal of economic literature 37, 1120 – 1149 oecd (1999), taxing power of state and. Downloadable (with restrictions) this paper is a selective survey of fiscal federalism it begins with a brief review and some reflections on the traditional theory of fiscal federalism: the assignment of functions to levels of government, the welfare gains from fiscal decentralization, and the use of fiscal instruments.
Saunoris, james w, three essays on fiscal federalism and the role of intergovernmental tranfers (2012) theses and (oates, 1999) one disadvantage of fiscal decentralization is the possibility of inter- jurisdictional spillovers leading to inefficient levels of public goods for instance, case. In this course, we consider arguments for and against federalism and the territorial decen- tralization of power sophisticated advocates of federalism argue that decentralized institutions must be designed well in order to work oates, wallace (1999), “an essay on fiscal federalism,” journal of economic literature.
The fiscal decentralization theorem, formalized in oates(1972), provides an answer to one of the fundamental this paper, we show that generally, with this simple change, the decentralization theorem fails in both 5a very partial list of papers in fiscal federalism that assume majority voting (along with policy uniformity). The “decentralization theorem” (oates, 1972) is central to the discussion of fiscal federalism we revisit the role of consumption spillovers in evaluating the merits of (de)centralization unlike the general preferences and cost conditions that a central agency is unlikely to have” (oates, 1999, p 1123)1 if the geographical.
36 september, 2002 preliminary draft fiscal federalism and european union: some reflections wallace e oates these are fascinating times for the study of fiscal federalism on one hand, we are witnessing widespread efforts at devolution in both industrialized and developing nations, as countries seek. Fiscal federalism and decentralization have been studied and researched by acade- mics and scientists all over the world since the beginning of the twentieth century accordingly, the literature on various perspectives of fiscal federalism has grown rapidly over the years although the well-known oates classification (.
The issue of the assignment of functions (eg oates, 1999) what specific jobs or responsibilities are the different levels of government best equipped to handle their answer to this question is not a rigid blueprint for governmental structure, but rather some rough guidelines that we should consider in assigning functions to. Countries this paper, therefore, examined the evolution, structure, and practices of fiscal federalism in nigeria in decentralized systems of government give rise to a set of fiscal exigencies referred to as fiscal federalism oates, we ( 1999), “an essay on fiscal federalism”, journal of economic literature, jstor, vol.