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The subnational government finance dataset presents data on the institutional organisation at local and regional levels as well as on public finance. Financial data cover the general government sector and subnational government subsector (state and local government levels) in the 35 OECD member countries and in the EU. Four main dimensions are presented: expenditure (including investment), revenue, budget balance and debt. The dataset is released as a beta version. Data at country level are derived mainly from the OECD National Accounts harmonised according to the new standards of the System of National Accounts (SNA) 2008, implemented by most OECD countries since December 2014. They are complemented by data from Eurostat, IMF (Australia, Chile), and national statistical institutes for some countries or indicators (in particular, territorial organisation). Data were extracted in February 2017 and are from 2015, unless otherwise specified
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