This book, compiled from the 2nd Global Report of United Cities and Local Governments (UCLG) on Decentralization and … Local Democracy, analyzes the architecture of fiscal decentralization in one hundred and ten countries as well as in major …

This book analyzes the architecture of fiscal decentralization in one hundred and ten countries as well as in major …. If increasing fiscal decentralization has been a global trend in recent decades, there are significant variations across … European Union but less than 5% in many developing countries. Decentralization in terms of revenue and expenditure autonomy has …

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 …