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Equalisation and Local Taxation in Denmark, Norway and Sweden

Author

Listed:
  • Jan Werner

    (Institute of Local Public Finance)

  • Anwar Shah

Abstract

Education is one of the most important services provided by public governments in almost every country worldwide. However, the most important cross-country observations about education ? like the PISA report by the OECD or the TIMSS by the IEA ? focus only on international benchmarks to compare the knowledge capacity of pupils. This paper provides a general overview of the different forms to finance education in the framework of intergovernmental transfers as well as educational providers in ten European countries. We observe the educational system in Austria, Belgium, Denmark, France, Germany, Italy, Spain, Sweden, Switzerland and the United Kingdom and point out the similarities and national distinctions in the respective transfer system regarding education financing or the allocation mechanism for primary and secondary schools as well as universities.

Suggested Citation

  • Jan Werner & Anwar Shah, 2005. "Equalisation and Local Taxation in Denmark, Norway and Sweden," Working Papers 02-2005, Institute of Local Public Finance.
    • Handle: RePEc:lpf:wpaper:02-2005
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    File URL: http://www.ilpf.de/en/download/wp-02-2005.pdf
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    Citations

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    Cited by:

    1. Jan Werner, 2012. "International perspective for a sound intergovernmental finance system in the Philippines," Philippine Review of Economics, University of the Philippines School of Economics and Philippine Economic Society, vol. 49(1), pages 149-178, June.
    2. Jan Werner & David Nguyen-Thanh, 2007. "Municipal Infrastructure Delivery in Ethiopia: A bottomless pit or an option to reach the Millennium Development Goals?," Working Papers 01-2007, Institute of Local Public Finance.
    3. Villani, Salvatore, 2010. "Per un giusto equilibrio tra efficacia ed efficienza nell’attuazione della legge delega sul federalismo fiscale: verso la definizione dei LEP e dei costi standard delle Regioni," MPRA Paper 29513, University Library of Munich, Germany.
    4. Villani, Salvatore, 2010. "Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere [Basic elements defining the standard cost concept. A survey ," MPRA Paper 29683, University Library of Munich, Germany.
    5. Jan Werner & Laurent Guihéry & Ognjen Djukic, 2006. "Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition," Post-Print halshs-00300713, HAL.

    More about this item

    Keywords

    Fiscal Federalism; Grants; Fiscal Autonomy; Denmark; Norway; Sweden;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H1 - Public Economics - - Structure and Scope of Government
    • I2 - Health, Education, and Welfare - - Education

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