This paper analyzes the impact of political and fiscal decentralization on regional inequalities using a unique data … that decentralization decreases regional inequalities in general. However, estimations using an interaction variable … approach imply that the effect depends on the level of economic development. While rich countries benefit from decentralization …

exists a tendency towards decentralization in many developed and developing countries. Using micro data from the Programme … political decentralization on student performance in the areas of mathematics, reading skills and science. We observe that … fiscal decentralization exerts an unequivocal positive effect on students' outcomes in all areas, while the effect of …

This paper adds to the literature by utilizing improved data on tax revenue decentralization to re-examine the … relationship between fiscal decentralization and the size of government. An econometric analysis using panel data from 18 OECD … countries shows that fiscal decentralization matters for both the size and composition of government spending. Tax revenue …

In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this … financial accounting and reporting systems can inhibit monitoring incentives and thus reduce decentralization benefits in … countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the …

The literature on the economics of fiscal decentralization stresses the potential for both positive and negative … empirical evidence by testing for a relationship between fiscal decentralization and changes in indicators of the quality of … governance in a cross-section of developed and developing economies. We find that greater fiscal decentralization is associated …

The literature on the economics of fiscal decentralization stresses the potential for both positive and negative … empirical evidence by testing for a relationship between fiscal decentralization and changes in indicators of the quality of … governance in a cross-­section of developed and developing economies. We find that greater fiscal decentralization is …

This paper studies the impact of decentralization on the shadow economy. We argue that decentralization may decrease … the size of the shadow economy mainly through two transmission channels: (1) Decentralization enhancing public sector … efficiency (efficiency effect), and (2) decentralization reducing the distance between bureaucrats and economic agents, which …

explaining variation in the degree of decentralization across countries. Within a two-sided incomplete information principal …-agent framework, it analyzes two alternative policy-decision schemes - "decentralization" and "centralization" - when "knowledge … government levels. It is shown that, depending on which level of policy decision-making controls the degree of decentralization …

explaining variation in the degree of decentralization across countries. Within a two-sided incomplete information principal …-agent framework, it analyzes two alternative policy-decision schemes — ‘decentralization' and ‘centralization' — when ‘knowledge … government levels. It is shown that, depending on which level of policy decision-making controls the degree of decentralization …