What is decentralization, what is its underpinning rationale, and why might it matter for least-developed countries … decentralization into clear empirical conclusions; and (ii) to derive policy lessons relevant to least-developed countries. It first … reviews the different definitions of decentralization employed in the literature before proposing one best suited to countries …

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed … fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and … the shadow economy. We hypothesize that decentralization can negatively or positively affect the size of the shadow …