Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018
The association of local and regional self-government is examined in regard to the decentralization of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation and Development (OECD) countries and analyzed whether decentralization of the state assists in ec...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Warsaw
2022-08-01
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| Series: | Journal of Banking and Financial Economics |
| Subjects: | |
| Online Access: | https://press.wz.uw.edu.pl/cgi/viewcontent.cgi?article=1017&context=jbfe |
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| Summary: | The association of local and regional self-government is examined in regard to the decentralization
of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation
and Development (OECD) countries and analyzed whether decentralization of the state
assists in economic growth and development. Administrative decentralization is explored through
defining a precedence from the literature. A systematic literature review was conducted and
macroeconomic OECD data using nominal gross domestic product was analyzed for the period
of 1995–2018. The results confirmed that decentralization does not positively correlate with
the level of tax independence of local government and, in effect, is not an advantage. Territorial
administration is highlighted throughout the paper as a key factor behind tax autonomy in relation
to fiscal decentralization levels. |
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| ISSN: | 2353-6845 |