Introduction: Comparative Research and Fiscal Federalism

Abstract

As long as cautions about the limits to the transnational transferability of institutions are kept in mind, there is a genuine value in comparative analyses of federal financial relations in different countries. In such studies it is essential to consider the broader social and political context within which these financial relations operate. Two sets of distinctions need to be made: between ‘decentralization’ and ‘non-centralization’ and between ‘decentralization’ and ‘autonomy’. A number of common elements of intergovernmental financial relations are identified and eight questions for consideration are presented.