The paper confronts different aspects of decentralization: fiscal decentralization, postconstitutional regulatory decentralization, and constitutional decentralization – using a single dataset from Russian Federation of the Yeltsin period as a politically asymmetric country and a variety of...

In a centralized federation, where tax rates and taxation rules are set by the federal government, manipulating the thoroughness of tax auditing and the effectiveness of tax collection could be attractive for regional authorities because of a variety of reasons. These range from tax competition...