Alice Valdesalici Ph.D. (2016), University of Verona, is senior researcher at the Institute for Comparative Federalism of Eurac Research, Bolzano/Bozen and adjunct lecturer in Comparative Public Law at the University of Verona. Her main research interests include comparative fiscal federalism, federalism and regionalism, Italian and European constitutional law.
Francesco Palermo, Ph.D. (1998), University of Innsbruck, is Head of the Institute for Comparative Federalism of Eurac Research, Bolzano/Bozen and Professor of Comparative Public Law at the University of Verona. He has over 300 publications in several languages, including 11 monographs, particularly in comparative, Italian and European constitutional law, minority rights, cross-border cooperation, federalism and regionalism.
Scholars, students and practitioners with an economics, political science and legal background who are interested in fiscal federalism, specifically and in comparative federal studies, in general.
Table of contents
List of Acronyms
Notes on Contributors
Introduction: Methodological Approach and Structure of This Book
Alice Valdesalici and Francesco Palermo
Part 1: Framework and Principles
1 Defining Fiscal Federalism
2 From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism
3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites
4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in Practice
Andrew Hughes Hallett
5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change
Section 1: The Distribution of Powers
6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges
Maria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti
7 Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints
8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries?
Ehtisham Ahmad and Giorgio Brosio
9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers
Richard M. Bird
Section 2: Intergovernmental Financial Relations
10 Intergovernmental Financial Relations: Institutions, Rules, and Praxis
11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements
Part 3: New Perspectives on Fiscal Federalism
12 Local Governments in African Federal and Devolved Systems of Government: The Struggle for a Balance between Financial and Fiscal Autonomy and Discipline
Nico Steytler and Zemelak Ayele
13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance
14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation?
Karl Kössler and Martina Trettel
15 Comparative Research and Fiscal Federalism
Ronald L. Watts
16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism