Finding the Dividing Line Between Tax Sharing and Grants: A Statistical Investigation
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...
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Weitere beteiligte Personen: | |
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Paris
OECD Publishing
2009
|
| Schriftenreihe: | OECD Working Papers on Fiscal Federalism
|
| Schlagwörter: | |
| Links: | https://doi.org/10.1787/5k97b10vvbnw-en |
| Zusammenfassung: | 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 according to how tax revenue is distributed across individual jurisdictions. In order to ensure that fiscal arrangements are recorded properly and on a comparable basis, a set of clear criteria to delineate them is required. This section presents the results of a test that was applied in order to find the dividing line a) between tax sharing and intergovernmental grants and b) between different categories of tax sharing. The test was performed using questionnaire responses and builds on earlier documents on the same topic presented to Fiscal Network Delegates in 2006 and 2008 |
| Umfang: | 1 Online-Ressource (13 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5k97b10vvbnw-en |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047934874 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2009 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/5k97b10vvbnw-en |2 doi | |
| 035 | |a (ZDB-13-SOC)06127433X | ||
| 035 | |a (OCoLC)1312685990 | ||
| 035 | |a (DE-599)BVBBV047934874 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Blöchliger, Hansjörg |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Finding the Dividing Line Between Tax Sharing and Grants |b A Statistical Investigation |c Hansjörg Blöchliger and Oliver Petzold |
| 264 | 1 | |a Paris |b OECD Publishing |c 2009 | |
| 300 | |a 1 Online-Ressource (13 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Working Papers on Fiscal Federalism | |
| 520 | |a 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 according to how tax revenue is distributed across individual jurisdictions. In order to ensure that fiscal arrangements are recorded properly and on a comparable basis, a set of clear criteria to delineate them is required. This section presents the results of a test that was applied in order to find the dividing line a) between tax sharing and intergovernmental grants and b) between different categories of tax sharing. The test was performed using questionnaire responses and builds on earlier documents on the same topic presented to Fiscal Network Delegates in 2006 and 2008 | ||
| 650 | 4 | |a Taxation | |
| 700 | 1 | |a Petzold, Oliver |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/5k97b10vvbnw-en |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033316368 | |
Datensatz im Suchindex
| DE-BY-OTHR_katkey | 6534232 |
|---|---|
| DE-BY-TUM_katkey | 2631234 |
| _version_ | 1831257607670595586 |
| adam_text | |
| any_adam_object | |
| author | Blöchliger, Hansjörg |
| author2 | Petzold, Oliver |
| author2_role | ctb |
| author2_variant | o p op |
| author_facet | Blöchliger, Hansjörg Petzold, Oliver |
| author_role | aut |
| author_sort | Blöchliger, Hansjörg |
| author_variant | h b hb |
| building | Verbundindex |
| bvnumber | BV047934874 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)06127433X (OCoLC)1312685990 (DE-599)BVBBV047934874 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k97b10vvbnw-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047934874</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2009 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5k97b10vvbnw-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)06127433X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312685990</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047934874</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Blöchliger, Hansjörg</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Finding the Dividing Line Between Tax Sharing and Grants</subfield><subfield code="b">A Statistical Investigation</subfield><subfield code="c">Hansjörg Blöchliger and Oliver Petzold</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (13 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Working Papers on Fiscal Federalism</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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 according to how tax revenue is distributed across individual jurisdictions. In order to ensure that fiscal arrangements are recorded properly and on a comparable basis, a set of clear criteria to delineate them is required. This section presents the results of a test that was applied in order to find the dividing line a) between tax sharing and intergovernmental grants and b) between different categories of tax sharing. The test was performed using questionnaire responses and builds on earlier documents on the same topic presented to Fiscal Network Delegates in 2006 and 2008</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Petzold, Oliver</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/5k97b10vvbnw-en</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033316368</subfield></datafield></record></collection> |
| id | DE-604.BV047934874 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:50Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033316368 |
| oclc_num | 1312685990 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (13 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Fiscal Federalism |
| spellingShingle | Blöchliger, Hansjörg Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation Taxation |
| title | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation |
| title_auth | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation |
| title_exact_search | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation |
| title_full | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation Hansjörg Blöchliger and Oliver Petzold |
| title_fullStr | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation Hansjörg Blöchliger and Oliver Petzold |
| title_full_unstemmed | Finding the Dividing Line Between Tax Sharing and Grants A Statistical Investigation Hansjörg Blöchliger and Oliver Petzold |
| title_short | Finding the Dividing Line Between Tax Sharing and Grants |
| title_sort | finding the dividing line between tax sharing and grants a statistical investigation |
| title_sub | A Statistical Investigation |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/5k97b10vvbnw-en |
| work_keys_str_mv | AT blochligerhansjorg findingthedividinglinebetweentaxsharingandgrantsastatisticalinvestigation AT petzoldoliver findingthedividinglinebetweentaxsharingandgrantsastatisticalinvestigation |