decentralization on economic growth. Much of the traditional literature focuses on the efficiency aspects of a decentralized provision … of public services. However, decentralization may also increase growth by raising the ability of the political system to … innovate and carry out reforms. On the contrary, some authors argue that decentralization increases corruption and government …

panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges …, decentralization curbs incentives for excessive subnational spending and enhances fiscal discipline, but may also widen interregional … the optimal degree of fiscal decentralization. We find that tax decentralization can be optimal even under Rawlsian social …