The fundamental questions addressed in this paper are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country. We consider the...

This paper reviews the current knowledge on an issue of increasing policy interest: what impact fiscal decentralization has on economic growth. Fiscal decentralization may indeed have a direct impact on economic growth but the theoretical underpinnings for this relationship remain largely...

Decentralization is among the most important global trends of the new century, yet there is still no consensus on how to design political institutions to realize its benefits. In this paper, we investigate the political conditions under which decentralization will improve the delivery of public...

pt. 1. Measuring infrastructure gaps : quantity and quality perspectives -- pt. 2. Fundamentals in flux : functions, finance, and equalization for decentralized public investment -- pt. 3. Sectoral perspectives -- pt. 4. Investing into the invisible : management and coordination of decentralized...