Anthony Scott’s scientific contributions

... The process of dividing political powers among individual levels of public administration is accompanied by the subsequent distribution of fiscal management within the framework of the implementation of public finance functions. Fiscal interactions in intergovernmental fiscal relations arise among individual levels of public administration (Oates, 1972(Oates, , 2008Breton and Scott, 1978;Tanzi, 2000;Fossati and Panella, 1999;Židonis and Raišienė, 2020). An appropriately set mechanism of fiscal federalism should have a positive effect on the provision of public services, which is the core content of the key theories of fiscal federalism, including Tiebout's (1956) model of local public goods, Buchanan's (1965) economic theory of clubs, Oates's (1972) decentralization theorem, and Brennan and Buchanan's (1980) decentralization hypothesis. ...

Reference:

Costs and Revenues Balance: The Case of Municipal Delegated Competences in Slovakia

... Within the economic theory of federalism we can discover a strand of theorizing that is also based on the idea of functional differentiation, the so-called fiscal federalism (Olson 1969, Oates 1972, Breton & Scott 1980. In contrast to the political theory of federalism proposed by the authors of the federalist papers, fiscal federalism does not put much emphasis on the re-integration of a functionally differentiated system of government, in consequence it embodies a much more elementaristic worldview. ...

Reference:

Forms of Political Governance: Theoretical Foundations and Ideal Types

... The conventional understanding of fiscal federalism practice, theory, and research is that inter-governmental fiscal transfers (IGFTs) constitute the main funding source for sub-national entities. This situation obtains in the majority fiscallydecentralized countries of both the developed and developing world (Breton & Scott, 1978;de Mello, 1999;Shankar & Shah, 2003). The most dominant type of fiscal transfers, especially in local government, are grants but shared taxes, subsidies, and subventions are also common (Bird & Smart, 2002). ...

Reference:

Local Tax Reforms and Intergovernmental Fiscal Transfers Policy: The Relevance of Governance Forum