In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges …, decentralization curbs incentives for excessive subnational spending and enhances fiscal discipline, but may also widen interregional … the optimal degree of fiscal decentralization. We find that tax decentralization can be optimal even under Rawlsian social …

panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …

Decentralization of decision-making is among the most intriguing recent school reforms, in part because countries went …

This paper studies whether the decentralization of public employment services (PES) increases job placements among the …-in-differences design, we exploit unique within-country variation in decentralization provided by the partial devolution of German job … centers in 2012. We find that decentralization reduces job placements by approximately 10%. Decentralized providers expand the …