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Fiscal Powers to Subnational Governments: Reassessing the Concept of Fiscal Autonomy
Regional and Federal Studies, 2012Fiscal autonomy is understood as a type of funding arrangement that awards subnational governments more discretion over the allocation of funds and, therefore, the choice of public policies. From this concept a series of expected (positive and negative) effects on local governance is predicted by theories.
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Fiscal autonomy in Scotland: an assessment and critique
Public Money and Management, 2012The Scotland Bill's proposals to increase the tax powers of the Scottish Parliament are currently under scrutiny. Although the Calman Commission rejected full fiscal autonomy within the UK as a viable option under devolution, the Scottish Government is considering its inclusion in the independence referendum, as a fallback position should independence ...
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Autonomie financière, autonomie fiscale et Autonomie de la Polynésie française
Revue française de finances publiques, 2019Si la loi organique du 27 février 2004 dote la Polynésie française d’un statut d’Autonomie, celle-ci jouissait déjà de l’autonomie financière et, depuis le temps de la colonie, de l’autonomie fiscale. En habilitant son assemblée à voter des « lois du pays », actes administratifs soumis au contrôle du Conseil d’État, elle donne un nouveau support à son ...
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Challenges to Municipal Fiscal Autonomy in Macedonia
Publius: The Journal of Federalism, 2013This article assesses the impact of recent decentralizing reforms on the fiscal autonomy of Macedonian municipalities. It begins by considering how the short-term political calculations and intra-party dynamics of governing parties may have influenced both the design and implementation of fiscal decentralization.
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