of government expenditure. That is, regardless of whether decentralization enables governments to more readily reflect … decentralization with respect to allocative efficiency by examining the relationship between fiscal decentralization and expenditure … decentralization exerts downward pressure on welfare expenditure and that it tends to shift spending from the current to the capital …

decentralization is found to promote government expenditure efficiency. Tax revenue collected by regional governments will support … decentralization seems to negatively affect the government expenditure efficiency in the social protection sector. Therefore, the … decentralization in 2001 using a two-stage approach. First, extensive input and output data are utilized to measure government …