This paper takes advantage of the exogenous phasing of direct elections in districts and applies the double difference estimator to: (i) measure impacts on the pattern of public spending and revenue generation at the district level; and (ii) investigate the heterogeneity of the impacts on public...

This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents....

In the present Master Thesis, written at the University of Bonn, the relationship between fiscal decentralization and regional economic growth is studied for the case of the Russian Federation. A rich panel dataset of 78 Russian regions during 2005-2012 is gathered by the author. Using panel...

The case for decentralizing taxes does not imply that these taxes need to be administered locally. Nor is it is necessarily constrained by the weakness of local tax administration. Tax decentralization and the decentralization of tax administration are related but separable decisions. As...

Measurement of both federalism and decentralization has been contentious. We introduce three new indicators reflecting important aspects of both federalism and decentralization. The three new indicators are the result of principal component analysis. When we try to identify their main...

The aim of this study is to examine the association of fiscal decentralization in relation to government size in Indonesia. Literature theory of leviathan model argued that government behavior tends to maximize their revenue and expand their spending (government size). The constitutional way to...

Under appropriate conditions, all forms of decentralization can play important roles in broadening participation in political, economic and social activities in developing countries. Where it works effectively, decentralization helps alleviate the bottlenecks in decision making that are often...

We investigate the degree of leeway donors of foreign aid should grant to recipient governments when their preferences over how to implement the aid are different, and both the donor and recipient possess some private information about the most effective policies. Intuitively, our model shows...

Since 1975, Viet Nam has gradually decentralized more fiscal responsibilities to local authorities. This study has two objectives: (i) to take stock of the current institutional framework for intergovernmental fiscal relations in Viet Nam, and (ii) to empirically assess the debt sustainability...

In this paper we offer a comprehensive and updated review of the impact of fiscal decentralization on the economy, society and politics. We start with the examination of two crucial and yet unsolved issues in the literature on decentralization: its proper measurement and the potential...