Comparing Fiscal Federalism

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.

• PrefaceList of AcronymsNotes on ContributorsIntroduction: Methodological Approach and Structure of This BookAlice Valdesalici and Francesco Palermo Part 1: Framework and Principles1 Defining Fiscal FederalismAlice Valdesalici2 From a Formal to a Substantial Approach: Sources of Law and Fiscal Federalism Sara Parolari3 Financial Autonomy vs. Solidarity: A Dialogue between Two Complementary Opposites Cheryl Saunders4 The Practicalities of Economic Federalism: A Critical Review of How to Apply the Lessons of Fiscal Autonomy in PracticeAndrew Hughes Hallett5 The Principles of Separation and Correspondence, the Comparative Method, and the Problem of Semantic Change Matteo NicoliniPart 2:FoundationsSection 1: The Distribution of Powers6 Accountability and Revenue Assignment across Levels of Government: Rules, Practices, and Challenges Maria Flavia Ambrosanio, Paolo Balduzzi and Claudia Peiti7 Taxing Powers of Subnational Entities: Between Domestic and Supranational Constraints Gisela Färber8 Can Lessons from Equalisation Transfers in Industrial Countries be Applied to Reforms in Emerging-Market Countries? Ehtisham Ahmad and Giorgio Brosio9 Fiscal Decentralisation and Decentralising Tax Administration: Different Questions, Different Answers Richard M. BirdSection 2: Intergovernmental Financial Relations10 Intergovernmental Financial Relations: Institutions, Rules, and Praxis Elisabeth Alber11 Accommodating Diversity While Guaranteeing Stability: The Role of Financial Arrangements Annika KressPart 3: New Perspectives on Fiscal Federalism12 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 Ayele13 Fiscal Sovereignty in a Globalised World: The Pressure of European Economic Governance on Domestic Public Finance Jan Schnellenbach14 Fiscal Federalism in Times of Crisis: An Iron Law of Centralisation? Karl Kössler and Martina Trettel15 Comparative Research and Fiscal Federalism Ronald L. Watts16 A Post Scriptum to Ron Watts: The Trajectory of Fiscal Federalism Francesco Palermo