Fiscal Decentralization in Federal Systems: A Comparative Story of a Principle and its Paradigms

• Alice Valdesalici ^[1]
  1. [1] Research Group Leader at Eurac Research-Institute for Comparative Federalism
• Localización: Perspectives on Federalism, ISSN-e 2036-5438, Vol. 16, Nº. 1, 2024 (Ejemplar dedicado a: New Trends in Comparative Federalism)
• Idioma: inglés
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• Resumen

  • The paper endeavors to revise and reframe the traditional categories established in the studies on fiscal federalism. It does so by embracing a comparative constitutional law viewpoint and a comprehensive approach to (fiscal) federalism. Against the wake of an escalating recentralization, a renewed understanding of fiscal decentralization is adopted. This perspective integrates the institutional framework and the dynamics of intergovernmental relations within federal systems. It appreciates both the selfrule and shared-rule dimensions, with the latter serving as an architectural strategy to offset the centralizing drift, in search of a renewed federal equilibrium.