The Practice of Fiscal Federalism: Comparative Perspectives (Global Dialogue on Federalism Booklet Series) (Volume 4)

This text examines constitutional design and taxing, spending, and regulatory responsibilities at the federal, state/provincial, and local/municipal levels in Australia, Brazil, Canada, Germany, India, Malaysia, Nigeria, Russia, South Africa, Spain, Switzerland, and the United States. Series Page 3 Title Page 4 Copyright 5 Table of Contents 6 Preface 8 Introduction: Principles of Fiscal Federalism • Anwar Shah 16 Commonwealth of Australia • Alan Morris 57 Federal Republic of Brazil • Fernando Rezende 87 Canada • Robin Boadway 112 Federal Republic of Germany * Lars P. Feld and Jürgen von Hagen 139 Republic of India • M. Govinda Rao 165 Malaysia • Shankaran Nambiar 192 Federal Republic of Nigeria • Akpan H. Ekpo 218 The Russian Federation • Alexander Deryugin and Galina Kurlyandskaya 249 Republic of South Africa • Bongani Khumalo and Renosi Mokate 276 Kingdom of Spain • Julio López-Laborda, Jorge Nartínez-Vázquez, and Carlos Monasterio 301 Swiss Confederation • Gebhard Kirchgässner 331 The United States of America • William F. Fox 358 Comparative Conclusions on Fiscal Federalism • Anwar Shah 383 Contributors 408 Participating Experts 414 Bibliography 422 Index 440 Contributors provide a fascinating account of how federal countries are confronting the traditional challenges of conflicts over division of fiscal powers while also coping with emerging challenges of globalization and citizen empowerment arising from the information revolution. They analyze how relationships and roles in different orders of government are being reshaped and show how local solutions inspired by global principles help strengthen government accountability and improve the quality of life for citizens.