Decentralisation and Reform in Latin America analyses the process of intergovernmental reform in Latin America in the last two decades and presents a number of emerging issues. These include the impacts of decentralization and the response of countries in the region to challenge such as social...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to...

This paper builds up a model for analysing regional attitudes towards separation from national states, where separation implies `opting out' of the national income redistribution system and starting a regional one, while at the same time having direct access to supranational institutions. In an...

An equalization system ensures that subnational governments can provide similar level of public services at a comparable level of own tax-effort. This paper focuses on the importance of spending needs factors in the design of equalization transfers as well as special purpose transfers-and the...

Governing the environment is a complex task. The actual governance structure is the result of various processes occurred in many years. A political economy approach should be adopted to investigate the role of fiscal tools when environmental policies take place in a multi-layered structure of...