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Tax Assignment and Tax Autonomy in OECD Countries Barcelona, May 30, 2006

Tax Assignment and Tax Autonomy in OECD Countries Barcelona, May 30, 2006. Hansjörg Blöchliger OECD Fiscal Relations Network. Decentralisation ratios. Source : National Accounts of OECD countries. Evolution of decentralisation ratios. Source : National Accounts of OECD countries.

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Tax Assignment and Tax Autonomy in OECD Countries Barcelona, May 30, 2006

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  1. Tax Assignment and Tax Autonomy in OECD CountriesBarcelona, May 30, 2006 Hansjörg Blöchliger OECD Fiscal Relations Network

  2. Decentralisation ratios Source: National Accounts of OECD countries

  3. Evolution of decentralisation ratios Source: National Accounts of OECD countries.

  4. Tax autonomy structure, state level Source: National Accounts of OECD countries.

  5. Tax autonomy structure, local level Source: National Accounts of OECD countries

  6. Note: “Autonomous tax revenue” is the share of tax revenue over which SCG have full or partial discretion.

  7. Note: “Autonomous tax revenue” is the share of tax revenue over which SCG have full or partial discretion.

  8. Tax sharing arrangements

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