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

There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision … decentralization process with greater transparency …

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 …

empirical evidence about actual country practices. This paper presents data on fiscal decentralization for about 80 countries … over a period of about 20 years (1990-2008) from the IMF’s Government Finance Statistics Yearbook (GFSY), the only global … for transition economies, the levels of decentralization are relatively stable over the time period. The findings are …

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working … Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe … ambitious decentralization program implemented by the authorities since the late 1990s has had mixed results in terms of …

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

. Decentralization has, however, often occurred on the expenditure and less on the revenue side, creating “vertical fiscal imbalances … subnational level fiscal data beginning in 1980 from the IMF’s Government Finance Statistics Yearbook. Extending the literature to … when promoting fiscal decentralization. This paper also underlines the role of data covering the general government and its …