on the ideal institutional setting of federalism in Switzerland. According to our findings, decentralization actually … the interdependence of decentralization and fragmentation, since the inequality decreasing effect of fiscal … decentralization is counteracted by the interaction with jurisdictional fragmentation. Interestingly, it is not redistribution via …

setting in Switzerland to study the issue empirically. According to our findings tax decentralization tends to reduce … consider the interdependence of decentralization and fragmentation as inequality decreasing effects of decentralization are …

In this paper we investigate the effects of fiscal decentralization on income inequality using a sample of 23 OECD … countries over the period 1971-2000. We utilize novel and robust measures of fiscal decentralization based on different degrees … fiscal decentralization - expenditure versus taxation - and the extent to which responsibility and decision powers are …