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Max Planck Encyclopedia of Comparative Constitutional Law [MPECCoL]

Fiscal Federalism

Chanchal Kumar Sharma, Alice Valdesalici

From: Oxford Constitutions (http://oxcon.ouplaw.com). (c) Oxford University Press, 2023. All Rights Reserved.date: 24 May 2024

Duty to pay taxes — Federal reserve system — Public finance — Taxes — Fiscal federalism — Political philosophy of federalism

General Editors: Rainer Grote, Frauke Lachenmann, Rüdiger Wolfrum
Managing Editor: Martina Mantovani

1 The term ‘fiscal federalism’ does not appear in any constitutional document. However, the concept is a keystone of federal studies (federalism) because it addresses the perceptions, negotiations, compromises, and give-and-take that make it possible for any federal system to function (Palermo and Kössler 3; Sharma (2005) 177). According to the Oxford Dictionary of Economics (2016), fiscal federalism is concerned with ‘the division of revenue collection and expenditure responsibilities among different levels of government [which] are connected by overlapping...
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