decentralization systems by examining the sequencing and economic principles underlying revenue and expenditure assignments, the use of …

This paper analyzes the impact of decentralization on overall fiscal performance in the European Union, taking into … account fiscal institutional arrangements. We find that spending decentralization has been associated with sizably better …

In many countries the decentralization of spending responsibilities has outpaced the decentralization of revenue powers …

The purpose of this paper is to assess whether expenditure decentralization has contributed to weakening fiscal … following questions: (1) does the form of spending decentralization affect the general government fiscal balance?; (2) is there … results indicate that current decentralization models may have some shortcomings and efforts to achieve fiscal consolidation …