Raoul Blindenbacher is vice-president, Forum of Federations.

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Abigail Ostien Karos is Global Dialogue program manager, Forum of Federations.

Preface vii
DIALOGUE INSIGHTS
Australia: Equity, Imbalance, and Egalitarianism 3
ALAN MORRIS
Brazil: Maintaining Fiscal Discipline amid Regional
and Social Antagonisms 6
FERNANDO REZENDE
Canada: Emerging Issues in a Decentralized Federation 9
ROBIN BOADWAY
Roads to Reform of German Fiscal Federalism 12
LARS P. FELD / JORGEN VON HAGEN
Fiscal Federalism in India: Emerging Challenges 15
M. GOVINDA RAO
Fiscal Federalism in Malaysia: Challenges and Prospects 18
SAIFUL AZHAR ROSLY
Fiscal Federalism in Nigeria: Unsettled Issues 21
AKPAN H. EKPO
Russian Federalism at a Crossroads 24
ALEXANDER DERYUGIN / GALINA KURLYANDSKAYA
South Africa: Fiscal Federalism in Transition 28
RENOSI MOKATE
Spain: Redefining Fiscal Equalization and Fiscal Relations 31
JOAQUIM SOLE VILANOVA
Sustainable Public Finances with Sub-Federal
Fiscal Autonomy: The Case of Switzerland 34
GEBHARD KIRCHGASSNER / PRABHU GUPTARA
The Changing State of Fiscal Federalism in the U.S. 37
MERL HACKBART
Comparative Reflections on Emerging Challenges
in Fiscal Federalism 40
ANWAR SHAH
Glossary 47
Contributors 53
Participating Experts 55