Yan Xu is Scientia Associate Professor of Tax Law at UNSW Sydney. She has been a Fulbright Senior Research Scholar at Columbia Law School and has held international fellowships and visiting appointments at the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in leading international journals and with major academic presses, and has delivered invited presentations for organisations including the Australian Treasury, the International Fiscal Association, and the United Nations ESCAP. She has secured several competitive research grants and has been appointed as an expert participant in the tax-related work of a United Nations committee.

• PART I. CONCEPTUAL AND THEORETICAL FRAMEWORK Chapter 1: Yan Xu: Fiscal Federalism Revisited Chapter 2: Lachlan Johnson and Richard Eccleston: Crisis Federalism or Federalism in Crisis? The Political Economy of Intergovernmental Fiscal Relations in an Age of Uncertainty Chapter 3: John Freebairn: An Economic Analysis of Fiscal Federalism PART II. JURISDICTIONAL STUDIES Chapter 4: Tracy B Fenwick and Thiago Nascimento Da Silva: Lost in Complexity: Assessing Support and Public Opinion in Australian Fiscal Federalism Chapter 5: Flavio Rubinstein: Brazilian Intergovernmental Fiscal Relations: Tax Assignment and Tax Sharing Chapter 6: Michael Smart: The Logic and Limits of Fiscal Decentralization in Canada Chapter 7: Suranjali Tandon: Centre-State Fiscal Relations in India Chapter 8: Jan Schnellenbach: The Lack of Fiscal Autonomy in State and Local Governments in Germany: Is There a Path to Reform? Chapter 9: Violeta Ruiz Almendral: Spain's Fiscal Federalism Dilemma: Sharing and Reforming Taxes Chapter 10: Joel Gysel, Marco Portmann, and Christoph A Schaltegger: Incentive Effects of Fiscal Equalization Schemes: Lessons From Switzerland Chapter 11: Gianluigi Bizioli: The Constitutional Architecture of European Union Fiscal Federalism: Competences, Market Equality and the Authority to Tax Chapter 12: Wei Cui: Fiscal Federalism in China: Continuing Transformations Chapter 13: Dominic De Cogan, Sara Closs-Davies, and Amy Lawton: Intergovernmental Fiscal Relations and Constitutional Law in the United Kingdom PART III. CONCLUDING COMPARATIVE ANALYSIS Chapter 14: Yan Xu: Rethinking Fiscal Federalism and Constitutional Frameworks in a Challenging Era

Yan Xu is Scientia Associate Professor of Tax Law at UNSW Sydney. She has been a Fulbright Senior Research Scholar at Columbia Law School and has held international fellowships and visiting appointments at the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in leading international journals and with major academic presses, and has delivered invited presentations for organisations including the Australian Treasury, the International Fiscal Association, and the United Nations ESCAP. She has secured several competitive research grants and has been appointed as an expert participant in the tax-related work of a United Nations committee.

• PART I. CONCEPTUAL AND THEORETICAL FRAMEWORK Chapter 1: Yan Xu: Fiscal Federalism Revisited Chapter 2: Lachlan Johnson and Richard Eccleston: Crisis Federalism or Federalism in Crisis? The Political Economy of Intergovernmental Fiscal Relations in an Age of Uncertainty Chapter 3: John Freebairn: An Economic Analysis of Fiscal Federalism PART II. JURISDICTIONAL STUDIES Chapter 4: Tracy B Fenwick and Thiago Nascimento Da Silva: Lost in Complexity: Assessing Support and Public Opinion in Australian Fiscal Federalism Chapter 5: Flavio Rubinstein: Brazilian Intergovernmental Fiscal Relations: Tax Assignment and Tax Sharing Chapter 6: Michael Smart: The Logic and Limits of Fiscal Decentralization in Canada Chapter 7: Suranjali Tandon: Centre-State Fiscal Relations in India Chapter 8: Jan Schnellenbach: The Lack of Fiscal Autonomy in State and Local Governments in Germany: Is There a Path to Reform? Chapter 9: Violeta Ruiz Almendral: Spain's Fiscal Federalism Dilemma: Sharing and Reforming Taxes Chapter 10: Joel Gysel, Marco Portmann, and Christoph A Schaltegger: Incentive Effects of Fiscal Equalization Schemes: Lessons From Switzerland Chapter 11: Gianluigi Bizioli: The Constitutional Architecture of European Union Fiscal Federalism: Competences, Market Equality and the Authority to Tax Chapter 12: Wei Cui: Fiscal Federalism in China: Continuing Transformations Chapter 13: Dominic De Cogan, Sara Closs-Davies, and Amy Lawton: Intergovernmental Fiscal Relations and Constitutional Law in the United Kingdom PART III. CONCLUDING COMPARATIVE ANALYSIS Chapter 14: Yan Xu: Rethinking Fiscal Federalism and Constitutional Frameworks in a Challenging Era

Yan Xu is Scientia Associate Professor of Tax Law at UNSW Sydney. She has been a Fulbright Senior Research Scholar at Columbia Law School and has held international fellowships and visiting appointments at the University of Cambridge, New York University, and the University of Melbourne. She has published extensively in leading international journals and with major academic presses, and has delivered invited presentations for organisations including the Australian Treasury, the International Fiscal Association, and the United Nations ESCAP. She has secured several competitive research grants and has been appointed as an expert participant in the tax-related work of a United Nations committee.

• PART I. CONCEPTUAL AND THEORETICAL FRAMEWORK Chapter 1: Yan Xu: Fiscal Federalism Revisited Chapter 2: Lachlan Johnson and Richard Eccleston: Crisis Federalism or Federalism in Crisis? The Political Economy of Intergovernmental Fiscal Relations in an Age of Uncertainty Chapter 3: John Freebairn: An Economic Analysis of Fiscal Federalism PART II. JURISDICTIONAL STUDIES Chapter 4: Tracy B Fenwick and Thiago Nascimento Da Silva: Lost in Complexity: Assessing Support and Public Opinion in Australian Fiscal Federalism Chapter 5: Flavio Rubinstein: Brazilian Intergovernmental Fiscal Relations: Tax Assignment and Tax Sharing Chapter 6: Michael Smart: The Logic and Limits of Fiscal Decentralization in Canada Chapter 7: Suranjali Tandon: Centre-State Fiscal Relations in India Chapter 8: Jan Schnellenbach: The Lack of Fiscal Autonomy in State and Local Governments in Germany: Is There a Path to Reform? Chapter 9: Violeta Ruiz Almendral: Spain's Fiscal Federalism Dilemma: Sharing and Reforming Taxes Chapter 10: Joel Gysel, Marco Portmann, and Christoph A Schaltegger: Incentive Effects of Fiscal Equalization Schemes: Lessons From Switzerland Chapter 11: Gianluigi Bizioli: The Constitutional Architecture of European Union Fiscal Federalism: Competences, Market Equality and the Authority to Tax Chapter 12: Wei Cui: Fiscal Federalism in China: Continuing Transformations Chapter 13: Dominic De Cogan, Sara Closs-Davies, and Amy Lawton: Intergovernmental Fiscal Relations and Constitutional Law in the United Kingdom PART III. CONCLUDING COMPARATIVE ANALYSIS Chapter 14: Yan Xu: Rethinking Fiscal Federalism and Constitutional Frameworks in a Challenging Era