Fiscal devolution: some comparative examples

This briefing provides an overview of fiscal devolution in the following countries: Belgium, Australia, Germany, Spain, Switzerland and Canada. Information is provided on devolved tax powers, sub-central borrowing powers and fiscal transfer arrangements.

ESO: Background information: Key issues in relation to the devolution of additional tax powers http://www.europeansources.info/record/key-issues-in-relation-to-the-devolution-of-additional-tax-powers/

---