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The Fiscal Autonomy of Sub‑Central Governments: An Update

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Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part...
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