The aim of this paper is to analyze the effect of revenue decentralization on the provision of infrastructure at the sub-national level. We estimate the effects of revenue decentralization and earmarked grant financing on the level of sub-national infrastructure investment in 20 European...

Despite the extensive international experience with the assignments of revenue sources to different levels of government, the public finance literature still lacks a general theory of revenue assignments. Two sets of arguments have been separately developed in the literature to explain and guide...

Non-renewable natural resources (NRNR) contribute a large share of tax revenue in Latin American countries; and the fact that these resources are concentrated in just a few regions generates a high level of territorial inequality. This paper aims to analyse how NRNR revenues could be included in...