based on a simple model of partial fiscal decentralization, under which earmarking of central transfers for particular uses … of public goods after a decentralization reform than before. Both predictions are confirmed by the paper's empirical …

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

equity aspects fiscal decentralization, fiscal competition, fiscal externalities, and intergovernmental grants. The survey … integrates both theory and empirics, while also focusing on the variety of federal systems in different countries, both …

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 …

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 …

decentralization reform, politicians with different skills are elected in municipalities characterized by different levels of … difference in the tax base, following the decentralization reforms of the '90s. Results strongly support our predictions and are …