Territorial Fiscal Self-Rule

  • Franz Xavier Barrios-SuvelzaEmail author
Living reference work entry
DOI: https://doi.org/10.1007/978-3-319-31816-5_3641-1

Synonyms

Definition

As a topic of public finance, territorial fiscal self-rule addresses the most decisive territorial fiscal balance point, in which so-called internal own revenues – i.e., a narrow subset of own revenues – back the spending needs derived from assigned functional responsibilities upon which the substate unit has real policy decision-making.

Introduction

The concept of territorial fiscal self-rule (TFSR) differs from its closest cognates, such as fiscal federalism, fiscal decentralization, or financial autonomy. It is not burdened by the “federal bias” as the first concept is, nor distracted by the discussion whether “decentralization” encompasses deconcentration or other kinds of decentralization (political, administrative, and electoral) as in the second concept, nor is TFSR centered exclusively around the tax domain as in the third cognate concept. It is also not equal to the concept of “regional economic...

This is a preview of subscription content, log in to check access.

References

  1. Baldwin R (2003) Legislation and rulemaking. In: Cane P, Tushnet M (eds) The Oxford handbook of legal studies. Oxford University Press, Oxford, pp 727–747Google Scholar
  2. Bird R (2005) Fiscal federalism. In: Cordes JJ, Ebel RD, Gravelle J (eds) The encyclopedia of taxation & tax policy. Urban Institute Press, Washington, DC, pp 146–149Google Scholar
  3. Breton A (1993) Fiscal federalism in a competitive public-sector setting. In: Maslove AM (ed) Taxation in a sub-national jurisdiction. University of Toronto Press, Toronto, pp 44–80Google Scholar
  4. Gemmell G, Kneller K, Sanz S (2013) Fiscal decentralization and economic growth: spending versus revenue decentralization. Econ Inq 51(4):1915–1931CrossRefGoogle Scholar
  5. Hooghe L, Marks G, Schakel A (2008) Operationalizing regional authority: a coding scheme for 42 countries 1950–2006. Reg Fed Stud 18(2):123–142CrossRefGoogle Scholar
  6. Hunter JSH (1977) Federalism and fiscal balance. Australian National University and Centre for Research on Federal Financial Relations, CamberraGoogle Scholar
  7. Ladner A, Keuffer N, Baldersheim H (2016) Measuring local autonomy in 39 countries (1990–2014). Reg Fed Stud 3:321–357CrossRefGoogle Scholar
  8. Slack E (2017) How much local fiscal autonomy do cities have? IMFG perspectives 19: 2–15Google Scholar
  9. Sorens JP (2014) Does fiscal federalism promote regional inequality? An empirical analysis of the OECD, 1980–2005. Reg Stud 2:239–253CrossRefGoogle Scholar
  10. Stegarescu D (2005) Public sector decentralization: measurement concepts and recent international trends. Fisc Stud 26(3):301–333CrossRefGoogle Scholar
  11. Weingast BR (2014) Second generation fiscal federalism: political aspects of decentralization and economic development. World Dev 53:14–25CrossRefGoogle Scholar
  12. Yilmaz S, Vaillancourt F, Dafflon B (2012) State and local government finance: why it matters. In: Ebel RD, Petersen JE (eds) The Oxford handbook of state and local government finance. Oxford University Press, Oxford, pp 105–136Google Scholar

Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.Faculty of Law, Social Sciences & EconomicsUniversity of ErfurtErfurtGermany