The aim of this paper is to analyze the influence of regional economic disparities on the fiscal decentralisation processes in 21 OECD countries over the period 1981-2005. We use novel and robust measures of fiscal decentralisation based on differences in the degree of both expenditure and tax...

Many industrialized countries have recently implemented fiscal decentralization reforms assigning more competences and spending responsibilities to sub-national governments. In this paper we investigate what leads to the decentralization of different categories of public expenditure in 19...

The Law 42/09 represents an important step towards fiscal federalism in Italy. In particular, the Law places its foundation on the principles of territoriality, fiscal autonomy and fiscal equalization in order to abandon the criterion of historical expenditure in favor of «standard costs». A...