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Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018

Author

Listed:
  • Anna Semmerling

    (WSB University)

  • Andrzej Paczoski

    (Faculty of Economics, University of Gdansk)

  • Giuseppe T. Cirella

    (Faculty of Economics, University of Gdansk)

Abstract

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 defi ning 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 confi rmed that decentralization does not positively correlate with the level of tax independence of local government and, in eff ect, is not an advantage. Territorial administration is highlighted throughout the paper as a key factor behind tax autonomy in relation to fi scal decentralization levels.

Suggested Citation

  • Anna Semmerling & Andrzej Paczoski & Giuseppe T. Cirella, 2022. "Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 1(17), pages 42-59, August.
    • Handle: RePEc:sgm:jbfeuw:v:1:y:2022:i:17:p:42-59
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    More about this item

    Keywords

    state administration; self-government; public fi nance; tax autonomy; general government tax revenue; federal law;
    All these keywords.

    JEL classification:

    • E7 - Macroeconomics and Monetary Economics - - Macro-Based Behavioral Economics
    • F3 - International Economics - - International Finance
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development

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