Fiscal equalisation in Brazil, Canada and Australia by Constantino Cronemberger Mendes published by Ipea, IPCIG (6/2022).
As federative countries, Brazil, Canada and Australia follow distinct fiscal equalisation models in the interrelationships between federal and state or provincial governments to provide satisfactory public services. These models address features of supply or revenue (administrative structure and tax collection) and demand or expenditure (the cost of public services and social needs), seeking to reduce vertical and horizontal distortions in fiscal capacities across various levels of government.
