| ac | Autonomous Community (Spain) |
| acir | Advisory Commission on Intergovernmental Relations (usa) |
| aeat | Agencia Estatal de Administración Tributaria (State Tax Agency; Spain) |
| AIReF | Autoridad Independiente de Responsabilidad Fiscal (Independent Authority for Fiscal Responsibility; Spain) |
| anc | African National Congress |
| arra | American Recovery and Reinvestment Act (usa) |
| beps | Base Erosion and Profit Shifting |
| BVerfG | Bundesverfassungsgericht (Federal Constitutional Court; Germany) |
| BVerfGE | Decisions of the BVerfG (Germany) |
| b-vg | Bundes-Verfassungsgesetz (Federal Constitutional Law; Austria) |
| ca | Constitution Act (Canada) |
| cbo | Congressional Budget Office (usa) |
| cbsa | Canada Border Security Agency |
| ccf | Canadian Council of Federation |
| cet | Contribution Economique Territoriale (Territorial Economic Contribution; France) |
| cfe | Cotisation Foncière des Entreprises (Local Business Property Tax; France) |
| cgc | Commonwealth Grants Commission (Australia) |
| cit | Corporate Income Tax |
| coag | Council of Australian Governments |
| CoB | Controller of the Budget (Kenya) |
| cpff | Consejo de Política Fiscal y Financiera (Council for Fiscal and Financial Policy; Spain) |
| cra | Commission on Revenue Allocation (Kenya) |
| cra | Canada Revenue Agency |
| css | Centrally Sponsored Schemes (India) |
| cvae | Cotisation sur la Valeur Ajoutée des Entreprises (Local Value Added Tax for Businesses; France) |
| ec | European Commission |
| ecb | European Central Bank |
| efsf | European Financial Stability Facility |
| efsm | European Financial Stabilisation Mechanism |
| emu | European Monetary Union |
| eprdf | Ethiopian People’s Revolutionary Democratic Front |
| esm | European Stability Mechanism |
| eu ets | European Union Emissions Trading System |
| fag | |
| fc | Finance Commission (India) |
| fdre | Federal Democratic Republic of Ethiopia |
| ffc | South African Finance and Fiscal Commission |
| fmm | First Ministers’ Meeting (Canada) |
| f-vg | Finanz-Verfassungsgesetz (Financial Constitutional Law; Austria) |
| gdp | Gross Domestic Product |
| gfs | Government Finance Statistics |
| gg | Grundgesetz (Fundamental Law; Germany) |
| gra | General Revenue Assistance (Australia) |
| gst | Goods and Services Tax |
| hst | Harmonized State Tax |
| iaffr | Intergovernmental Agreement on Federal Financial Relations (Australia) |
| IGfR | Intergovernmental Financial Relations |
| ifi | Independent Fiscal Institution |
| imf | International Monetary Fund |
| imu | Imposta Municipale Unica (Property Tax; Italy) |
| irap | Imposta regionale sulle attività produttive (Regional Tax on Production; Italy) |
| iuc | Imposta Unica Comunale (Unique Municipal Tax; Italy) |
| jcpaa | Joint Committee for Public Accounts and Audit (Australia) |
| jcpc | Judicial Committee of the Privy Council |
| kanu | Kenya African National Union |
| lofca | Ley Orgánica de Financiación de la Comunidades Autónomas (Organic Law on the Financing of the Autonomous Communities; Spain) |
| ltb | Local Tax Bureau |
| mec | Members of the Executive Council (South Africa) |
| mtbr | Marginal tax back rate |
| mtef | Medium-Term Expenditure Framework (South Africa) |
| MTO | Medium Term Objective |
| npp | National Partnership Payment |
| nspp | National Specific Purpose Payments (Australia) |
| obr | Office for Budget Responsibility (uk) |
| oecd | Organisation for Economic Co-operation and Development |
| omt | Outright Monetary Transaction (eu) |
| osag | Office of the State Auditor-General (Nigeria) |
| pbo | Parliamentary Budget Officer |
| pc | Planning Commission (India) |
| pit | |
| rmafc | Revenue Mobilisation Allocation and Fiscal Commission (Nigeria) |
| rts | Representative Tax System |
| sat | Servicio de Administración Tributaria |
| sc | Stability Council (Stabilitätsrat; Germany) |
| sepdm | Southern Ethiopia Democratic Movement |
| sfsf | State Fiscal Stabilization Fund (usa) |
| sgp | Stability and Growth Pact (eu) |
| sjlga | State Joint Local Government Account (Nigeria) |
| smdup | Shako-Mejenger Democratic Unity Party (Ethiopia) |
| sng | Subnational Government |
| snnp | Southern Nations Nationalities and Peoples’ State (Ethiopia) |
| spg | Special Purpose Grant |
| stb | State Tax Bureau |
| sufa | Social Union Framework Agreement (Canada) |
| tari | Tassa sui rifuti (Garbage Tax; Italy) |
| tasi | Tributo per i servizi indivisibili (Duty for Indivisible Services; Italy) |
| teu | Treaty on European Union |
| ts | Tigray State (Ethiopia) |
| tsc | Treasury Selection Committee (uk) |
| tscg | Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (eu) |
| usd | United States Dollar |
| vat | Value-added Tax |
In: Comparing Fiscal Federalism
Authors:
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Alice Valdesalici
Alice Valdesalici
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Francesco Palermo
Francesco Palermo
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