This paper revisits the relationship between fiscal decentralization and economic growth by addressing the endogeneity issue stemming from reverse causality and unobserved factors that has plagued previous extensive literature on this subject. In our approach, we use the Geographic Fragmentation...

This paper revisits the relationship between fiscal decentralization and economic growth by addressing the endogeneity issue stemming from reverse causality and unobserved factors that has plagued previous extensive literature on this subject. In our approach, we use the Geographic Fragmentation...

The fall of the Soviet Union in 1991 brought enormous political, economic, and social challenges. During the transition from 1991 to the present, fiscal reform has been a pillar of Russia’s reform agenda. This book analyzes the effort to adopt a modern tax code where previously there were few...

This book provides an insightful and in-depth analysis of the fiscal reform process experienced in Spain over the last 30 years.

In recent decades countries around the world have seen a wide diversity of tax reforms, both in major systematic changes and through more specific areas of tax, such as value-added and income tax. The results of these reforms, however, have been unequal and many issues remain unresolved. With...

It is hard to think of anyone who has contributed so much and so widely to research in international public finance in the last 40 years as has Richard Bird. This volume of essays emerged from a conference dedicated to him. It also expands on our understanding of international public finance.

Indonesia is currently facing some severe challenges, both in political affairs and in economic management. One of these challenges is the recently enacted decentralization program, now well underway, which promises to have some wide-ranging consequences. This edited volume presents original...