OECD Working Papers on Fiscal Federalism – This series covers issues related to intergovernmental fiscal relations and local/regional public finance, such as: tax and spending assignment across government levels; intergovernmental grants; fiscal equalization; local and regional public service efficiency; inter-jurisdictional tax competition; and macroeconomic issues such as intergovernmental fiscal management and sub-central fiscal rules. Many of these working papers are outputs of the OECD Network on Fiscal Relations Across Levels of Government. Related working papers on fiscal federalism issues are also published in other OECD working paper series on tax policy, economics, public governance and regional development. FISCAL RULES FOR SUBNATIONAL GOVERNMENTS -THE DEVIL’S IN THE DETAILS. This paper describes and analyses the fiscal rules for subnational governments (SNGs) in OECD countries immediately prior to the COVID-19 crisis. It is based on information from the 2019 survey of fiscal rules for SNGs by the OECD Network on Fiscal Relations across Levels of Government. The paper analyses the details of the application of these SNG fiscal rules, and shows that the effective stringency of statutorily similar rules may vary greatly. Vammalle, C. and I. Bambalaite (2021).
Vammalle, C. and I. Bambalaite (2021), “Fiscal rules for subnational governments: The devil’s in the details”, OECD Working Papers on Fiscal Federalism, No. 35, OECD Publishing, Paris,https://doi.org/10.1787/531da6f9-en.