OECD Fiscal Decentralization Database update


OECD Fiscal Decentralization Database has been updated by the OECD Fiscal Federalism Network.

The OECD Fiscal Decentralisation Database provides comparative information on the following indicators analysed by level of government sector (Federal or Central, including Social Security, State/Regional and Local), for OECD member countries, Brazil and South Africa, between 1965 and 2019:

  • Tax Autonomy Indicators
  • Spending autonomy of state and local government
  • Revenue and spending shares of state and local government
    • Consolidated expenditure
    • Consolidated revenue
    • Tax revenue
    • Intergovernmental transfer expenditure
    • Intergovernmental transfer revenue
    • User fees
  • Revenue structure of state and local government
  • Balances and debt of state and local government

This includes consolidated spending and revenues differentiated across levels of government, plus newly extended set of tax autonomy indicators for OECD countries. This makes out this research tool a very useful instrument for academics on the fields of public finances and fiscal federalism.

The database can be downloaded at the website of the OECD. oe.cd/FDdb.