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Toward A Second-Generation Theory of Fiscal Federalism

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  • Wallace Oates

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Abstract

Drawing on a wide range of literature and ideas, a new “second-generation theory of fiscal federalism” is emerging that provides new insights into the structure and working of federal systems. After a restatement and review of the first-generation theory, this paper surveys this new body of work and offers some thoughts on the ways in which it is extending our understanding of fiscal federalism and on its implications for the design of fiscal institutions. Copyright Springer Science + Business Media, Inc. 2005

Suggested Citation

  • Wallace Oates, 2005. "Toward A Second-Generation Theory of Fiscal Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(4), pages 349-373, August.
  • Handle: RePEc:kap:itaxpf:v:12:y:2005:i:4:p:349-373
    DOI: 10.1007/s10797-005-1619-9
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