TY - GEN AU - Forman,Kass AU - Dougherty,Sean AU - Blöchliger,Hansjörg TI - Synthesising good practices in fiscal federalism: Key recommendations from 15 years of country surveys T2 - OECD Economic Policy Papers, PY - 2020/// CY - Paris PB - OECD Publishing KW - Economics KW - Australia KW - Austria KW - Belgium KW - Brazil KW - Canada KW - China, People's Republic KW - Czech Republic KW - Denmark KW - Finland KW - France KW - Germany KW - India KW - Indonesia KW - Italy KW - Japan KW - Korea, Republic of KW - Mexico KW - Netherlands KW - Norway KW - Spain KW - Switzerland KW - United States N2 - The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD's work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination UR - https://s443-doi-org.br.lsproxy.net/10.1787/89cd0319-en ER -