The implicit idea underlying theories of fiscal federalism is that fiscal decentralization can change the composition of government expenditure. That is, regardless of whether decentralization enables governments to more readily reflect citizen preferences regarding spending categories or...

This paper focuses on the impact of fiscal decentralization on the efficiency of fiscal resources at the regional level that will improve the probability of Indonesia avoiding the middle-income trap. From a development standpoint, the implementation of decentralization is not only aimed at...