1 Tax Assignment and Tax Autonomy in OECD Countries Barcelona, May 30, 2006 Hansjörg Blöchliger OECD Fiscal Relations Network

2 Decentralisation ratios Source: National Accounts of OECD countries

3 Evolution of decentralisation ratios Source: National Accounts of OECD countries.

4 Tax autonomy structure, state level Source: National Accounts of OECD countries.

5 Tax autonomy structure, local level Source: National Accounts of OECD countries

6 Note: “Autonomous tax revenue” is the share of tax revenue over which SCG have full or partial discretion.

7

8 Tax sharing arrangements

9