On Measuring Fiscal Centralization and Fiscal Balance in Federal States
- 1 December 1986
- journal article
- research article
- Published by SAGE Publications in Environment and Planning C: Government and Policy
- Vol. 4 (4), 389-404
- https://doi.org/10.1068/c040389
Abstract
In this paper the methods and conclusions of the extensive literature attempting to measure fiscal centralization and fiscal balance in federal states are reviewed, focusing on the six developed-country federations. The conclusion is that the empirical evidence is unclear and that the attempt to derive simple quantitative measures of such complex concepts is more likely to obscure than to illuminate reality.Keywords
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