on fiscal decentralization suggesting that redistribution is most effectively carried out at sub-central levels of … that the decentralization of government expenditure can help achieve a more equal distribution of income. However, several … conditions need to be fulfilled: i) the government sector needs to be sufficiently large, ii) decentralization should be …

. Decentralization has, however, often occurred on the expenditure and less on the revenue side, creating “vertical fiscal imbalances … when promoting fiscal decentralization. This paper also underlines the role of data covering the general government and its …