There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …

We empirically analyze the determinants of the fiscal decentralization in the European Union. Our approach consists on … on the fiscal decentralization by quantiles. Specifically, while GDP per capita or corruption are not significant in a … decentralization. And other variables as population, density or inequality do not have neither the same impact among quantiles …