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Tax autonomy or revenue sharing? Institutional design of personal income tax decentralization and local fiscal performance in OECD countries

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  • Franek, Slawomir
  • Wojtowicz, Katarzyna
  • Wyszkowska, Dorota

Abstract

This study examines how the assignment, fiscal importance and institutional design of personal income tax (PIT) revenues are associated with the fiscal condition of local governments in OECD countries. While PIT plays an important role in intergovernmental finance, existing research rarely distinguishes between alternative forms of PIT decentralization that differ in fiscal importance and the degree of local tax autonomy. This paper addresses this gap by conceptualizing PIT decentralization along three dimensions: institutional participation in PIT revenues, the changing fiscal importance of PIT within local revenue systems, and tax autonomy embedded in institutional design.

Suggested Citation

  • Franek, Slawomir & Wojtowicz, Katarzyna & Wyszkowska, Dorota, 2026. "Tax autonomy or revenue sharing? Institutional design of personal income tax decentralization and local fiscal performance in OECD countries," Economic Analysis and Policy, Elsevier, vol. 92(C), pages 518-544.
    • Handle: RePEc:eee:ecanpo:v:92:y:2026:i:c:p:518-544
    DOI: 10.1016/j.eap.2026.06.029
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