Comparing Fiscal Federalism

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Comparing Fiscal Federalism investigates intergovernmental financial relations and the current de jure and de facto allocation of financial and fiscal powers in compound states from a comparative and interdisciplinary perspective. The volume combines theoretical approaches with case studies and involves scholars from various disciplines, in order to provide a comprehensive analysis of different approaches, developments and trends. This includes outlining fiscal federalism’s basic principles and overall frameworks, investigating current constitutional/legislative settings and how financial systems function, as well as zooming in on a selection of emerging issues in financial and fiscal relations. The single chapters are based on comparative investigations under the umbrella of a broad definition of fiscal federalism that includes all varieties of federal systems.
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Biographical Note

Alice Valdesalici Ph.D. (2016), University of Verona, is senior researcher at the Institute for Comparative Federalism of Eurac Research, Bolzano/Bozen and adjunct lecturer in Comparative Public Law at the University of Verona. Her main research interests include comparative fiscal federalism, federalism and regionalism, Italian and European constitutional law.

Francesco Palermo, Ph.D. (1998), University of Innsbruck, is Head of the Institute for Comparative Federalism of Eurac Research, Bolzano/Bozen and Professor of Comparative Public Law at the University of Verona. He has over 300 publications in several languages, including 11 monographs, particularly in comparative, Italian and European constitutional law, minority rights, cross-border cooperation, federalism and regionalism.

Table of contents

Preface List of Acronyms Notes on Contributors Introduction: Methodological Approach and Structure of This BookAlice Valdesalici and Francesco Palermo

Part 1: Framework and Principles

1 Defining Fiscal FederalismAlice Valdesalici 2 From a Formal to a Substantial Approach: Sources of Law and Fiscal FederalismSara Parolari 3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary OppositesCheryl Saunders 4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in PracticeAndrew Hughes Hallett 5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic ChangeMatteo Nicolini

Part 2:Foundations

Section 1: The Distribution of Powers

6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and ChallengesMaria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti 7 Taxing Powers of Subnational Entities: Between Domestic and Supranational ConstraintsGisela Färber 8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries?Ehtisham Ahmad and Giorgio Brosio 9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different AnswersRichard M. Bird

Section 2: Intergovernmental Financial Relations

10 Intergovernmental Financial Relations: Institutions, Rules, and PraxisElisabeth Alber 11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial ArrangementsAnnika Kress

Part 3: New Perspectives on Fiscal Federalism

12 Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and DisciplineNico Steytler and Zemelak Ayele 13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public FinanceJan Schnellenbach 14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation?Karl Kössler and Martina Trettel 15 Comparative Research and Fiscal FederalismRonald L. Watts 16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal FederalismFrancesco Palermo

Readership

Scholars, students and practitioners with an economics, political science and legal background who are interested in fiscal federalism, specifically and in comparative federal studies, in general.

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