Comparing fiscal federalism

著者

書誌事項

Comparing fiscal federalism

edited by Alice Valdesalici, Francesco Palermo ; associate editor Annika Kress

（Studies in territorial and cultural diversity governance / edited by Francesco Palermo and Joseph Marko, v. 10）

Brill Nijhoff, c2018

  • : hardback

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注記

Includes bibliographical references and index

内容説明・目次

内容説明

Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism's basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.

目次

Preface List of Acronyms Notes on Contributors Introduction: Methodological Approach and Structure of This Book Alice Valdesalici and Francesco Palermo Part 1: Framework and Principles 1 Defining Fiscal Federalism Alice Valdesalici 2 From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism Sara Parolari 3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites Cheryl Saunders 4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in Practice Andrew Hughes Hallett 5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change Matteo Nicolini Part 2:Foundations Section 1: The Distribution of Powers 6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges Maria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti 7 Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints Gisela Farber 8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries? Ehtisham Ahmad and Giorgio Brosio 9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers Richard M. Bird Section 2: Intergovernmental Financial Relations 10 Intergovernmental Financial Relations: Institutions, Rules, and Praxis Elisabeth Alber 11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements Annika Kress Part 3: New Perspectives on Fiscal Federalism 12 Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and Discipline Nico Steytler and Zemelak Ayele 13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance Jan Schnellenbach 14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation? Karl Koessler and Martina Trettel 15 Comparative Research and Fiscal Federalism Ronald L. Watts 16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism Francesco Palermo

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