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

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 …

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 …

) provides little evidence that budget constraints at the cantonal level affect municipal finances and fiscal decentralization …

This paper explores the nuanced relationship between fiscal decentralization and fiscal sustainability. Employing panel … data analyses, it scrutinizes how decentralization influences fiscal discipline across different governmental levels …. Results for 185 countries show that while tax decentralization often hampers the degree of fiscal responsiveness, potentially …