Explaining the Sub‑National Tax‑Grants Balance in OECD Countries
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Normative principles provide a relatively clear set of rules for the balance between grants and
taxes (box 1 reviews the normative theory), but in practice a variety of types of tax-grant systems are
observed in OECD countries, which do not all follow these rules. According to the theory, own-taxes
should be the primary revenue source (technically...
