Published on the website of the OECD: “Revisiting local tax attribution under central control: A synthesis”
On Monday, June 29th, 2026, the OECD Working Paper on Fiscal federalism “Revisiting local tax attribution under central control: A synthesis” was released on the website of the OECD. This paper asks how local tax revenues should be attributed when tax rates, tax bases or tax-sharing arrangements are shaped by higher-level governments. To address this question, it combines tax attribution criteria from the System of National Accounts (SNA) with a ...