Does fiscal decentralization improve health and educational outcomes? Does this improvement depend on the quality of governance? How do fiscal decentralization and governance interact? We answer these questions through an instrumental variable Tobit analysis of cross-country panel data. We find...

Legislators, agency officials, and the public have a lot to learn from the United States’ experience in responding to the COVID-19 pandemic. If policymakers take seriously their responsibility to identify past mistakes, and then act now to prepare for future viral outbreaks, the nation can do...

Marijuana taxation is here to stay. The evergreen issues for states, before federal complications, are how much, how, and where to tax marijuana. But federal legalization could create a new, competing federal tax and eliminate the controversial section 280E selling expense tax, to which many...

This paper investigates the impact of inequality in the geographic distribution of fiscal resources on regional economic growth under fiscal decentralization policy in the context of China’s experience, using panel data for 28 provinces over the period 1987–2010. In the recent past, the...

The implementation of fiscal decentralization in the last two decades has produced various findings: positive and negative. Several studies have evaluated fiscal decentralization as an ideal system so that development goals can be accustomed to satisfy the local’s preferences, so that the...

Carbon neutrality is a widespread target for many countries to mitigate the climate change. Clean power is expected to be the fastest-growing energy in the next decades. In this context, renewable energy development is a significant road for energy transition. Recently, more and more central...

Cooperative fiscal federalism needs a multi-level consent to decide on the allocation of intergovernmental transfers. We study how parliamentary representation of municipalities on the federal level influences the allocation of federal transfers to municipal governments under this type of...

The globalisation of economy has a profound implication on the patterns of taxes, and Value Added Tax (hereinafter referred to as VAT) is one of such. The pattern of taxation is largely dependent on the political structure, and for Nigeria, it presupposes fiscal federalism. It is the division of...