Description
Book SynopsisComparing 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.
Table of ContentsPreface 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 Färber 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 Kössler 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
