decentralization on economic growth. Much of the traditional literature focuses on the efficiency aspects of a decentralized provision … of public services. However, decentralization may also increase growth by raising the ability of the political system to … innovate and carry out reforms. On the contrary, some authors argue that decentralization increases corruption and government …

setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce … consider the interdependence of decentralization and fragmentation as inequality decreasing effects of decentralization are …

equity aspects fiscal decentralization, fiscal competition, fiscal externalities, and intergovernmental grants. The survey …

This paper empirically investigates the underlying determinants of expenditure decentralization, based on the … predictions of a new political economy model of partial decentralization. The analysis is based on an agency model, in which two … decentralization is endogenous and depends on the relative political conditions prevailing at each level of government. Consistent with …

line with the hypothesis that greater revenue decentralization (measured as sub-national governments’ share of own source …

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

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 …