Finding the Dividing Line Between Tax Sharing and Grants: A Statistical Investigation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ...
税收分成与政府间转移支付是两类难以厘清的次中央级财政资金安排。不同经合组织（OECD）国家间乃至同一国家的不同时期，二者的划分标准均未统一；国民账户体系、税收收入统计等相关规则所提供的指导亦不完整。此外，税收分成安排可能存在差异……
