Introduction and Overview Chapter 1. Distribution of Fiscal Responsibilities in Federations Chapter 2. The Role of Fiscal Transfers in Smoothing Regional Shock Chapter 3. Constraints on Sub-national Fiscal Policy Chapter 4. Budgeting, Accounting, and Reporting Chapter 5. Financing of Central and Sub-national Governments Chapter 6. Sub-national Fiscal Crises Chapter 7. Lesson from the Crisis: Minimal Elements for a Fiscal Union in the Euro Area
Carlo Cottarelli is a Special Commissioner for Public Spending in
Italy. Previously, he was Director of the Fiscal Affairs Department
of the IMF.
Martine Guerguil oversees the preparation of the IMF flagship
Fiscal Monitor. In her previous positions in the IMF, Martine
Guerguil led work on debt sustainability and debt relief and on
macroeconomic policy design in Latin America and Africa.
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