Database Specific
Database Specific Abstract AbstractThis dataset includes statistics on intergovernmental grants by type where the two core types are earmarked, which are conditional grants (mandatory, matching, current, capital, non-matching, discretionary) and non-earmarked, which are unconditional grants (mandatory, general purpose, block grants, discretionary). Grants type can be observed by country and government level (local, state level). Data are presented from 2000 onwards.
Source Source Contact person/organisation Contact person/organisation Direct source Direct sourceBibliographic citation:
Organisation for Economic Co-operation and Development: Tax Statistics. UK Data Service. https://doi.org/10.5257/oecd/tax/2012
Source Periodicity Source PeriodicityYearly
Data source(s) used Data source(s) usedData are based on a questionnaire from January 2012.
Data Characteristics Data Characteristics Periodicity PeriodicityAnnual
Reference period Reference periodStart: 2000
End: 2010
Unit of measure used Unit of measure usedMillions of national currency
Population & Scope Population & Scope Geographic coverage Geographic coverageCross-national; National OECD countries
Population coverage Population coverageData on grants by type is not available for all OECD countries.
A partial dataset is available for one or more years in the following countries: Austria, Belgium, Canada, Estonia, France, Greece, Iceland, Ireland, Italy, Netherlands, Poland, Portugal.
No data on grants by type is available for Germany, Israel, New Zealand, Slovak Republic, United Kingdom, United States.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptThe different types of grants are defined as follows:
Earmarked Grants
A grant that is given under the condition that it can only be used for a specific purpose.
Non-Earmarked Grants
These grants can be spent as if they were the receiving sub-national government's own (non-earmarked) tax revenues.
Mandatory Grants
These grants (also called ""entitlements"") are legal, rules-based obligations for the government that issues the grant. This requires that both the size of the grant and the conditions under which it is given be laid down in a statute or executive decree and that these conditions be both necessary and sufficient.
Discretionary Grants
These grants, and the conditions under which they are given, are not determined by rules but decided on an ad hoc, discretionary basis. They are often temporary in nature and include, for example, grants for specific infrastructural projects or emergency aid to a disaster area.
Matching Grants
These are grants designed to complement sub-national contributions. They are dependent on normative or actual spending for services for which the grants are earmarked or on local revenue collection related to these services.
Non-Matching Grants
These are grants not directly linked to any sub-national contribution.
Current Grants
These are grants assumed to be spent on either current or capital expenditures.
Capital Grants
These are grants assumed to be spent only on capital expenditures.
Other Aspects Other Aspects Other comments Other commentsCopyright Organisation for Economic Co-operation and Development
Recommended uses and limitations Recommended uses and limitationsThis dataset includes statistics on intergovernmental grants by type where the two core types are earmarked, which are conditional grants (mandatory, matching, current, capital, non-matching, discretionary) and non-earmarked, which are unconditional grants (mandatory, general purpose, block grants, discretionary). Grants type can be observed by country and government level (local, state level). Data are presented from 2000 onwards.
Data are based on a questionnaire from January 2012.
Bibliographic citation:
Organisation for Economic Co-operation and Development: Tax Statistics. UK Data Service. https://doi.org/10.5257/oecd/tax/2012
Yearly
Millions of national currency
Annual
Start: 2000
End: 2010
Cross-national; National OECD countries
Data on grants by type is not available for all OECD countries.
A partial dataset is available for one or more years in the following countries: Austria, Belgium, Canada, Estonia, France, Greece, Iceland, Ireland, Italy, Netherlands, Poland, Portugal.
No data on grants by type is available for Germany, Israel, New Zealand, Slovak Republic, United Kingdom, United States.
The different types of grants are defined as follows:
Earmarked Grants
A grant that is given under the condition that it can only be used for a specific purpose.
Non-Earmarked Grants
These grants can be spent as if they were the receiving sub-national government's own (non-earmarked) tax revenues.
Mandatory Grants
These grants (also called ""entitlements"") are legal, rules-based obligations for the government that issues the grant. This requires that both the size of the grant and the conditions under which it is given be laid down in a statute or executive decree and that these conditions be both necessary and sufficient.
Discretionary Grants
These grants, and the conditions under which they are given, are not determined by rules but decided on an ad hoc, discretionary basis. They are often temporary in nature and include, for example, grants for specific infrastructural projects or emergency aid to a disaster area.
Matching Grants
These are grants designed to complement sub-national contributions. They are dependent on normative or actual spending for services for which the grants are earmarked or on local revenue collection related to these services.
Non-Matching Grants
These are grants not directly linked to any sub-national contribution.
Current Grants
These are grants assumed to be spent on either current or capital expenditures.
Capital Grants
These are grants assumed to be spent only on capital expenditures.
Copyright Organisation for Economic Co-operation and Development