Fiscal decentralization is high on the agenda in policy fora. This paper empirically investigates the underlying causes … of fiscal decentralization, based on the predictions of a simple political economy model. We argue that the likeliness … support the relevance of political factors as determinants of fiscal decentralization. The relationship between central …

exists a tendency towards decentralization in many developed and developing countries. Using micro data from the Programme … political decentralization on student performance in the areas of mathematics, reading skills and science. We observe that … fiscal decentralization exerts an unequivocal positive effect on students' outcomes in all areas, while the effect of …

This paper adds to the literature by utilizing improved data on tax revenue decentralization to re-examine the … relationship between fiscal decentralization and the size of government. An econometric analysis using panel data from 18 OECD … countries shows that fiscal decentralization matters for both the size and composition of government spending. Tax revenue …

economics models do not fully capture the impact of political institutions, particularly fiscal decentralization, on urban size … decentralization, in conjunction with political control, portends a more complex environment for urban agglomeration and offers a new … wherein fiscal decentralization is negatively associated with urban agglomeration. Such phenomena can be attributed to the …

decentralization systems by examining the sequencing and economic principles underlying revenue and expenditure assignments, the use of …

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 …

In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this … financial accounting and reporting systems can inhibit monitoring incentives and thus reduce decentralization benefits in … countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the …

decentralization on economic growth. Much of the traditional literature focuses on the efficiency aspects of a decentralized provision … of public services. However, decentralization may also increase growth by raising the ability of the political system to … innovate and carry out reforms. On the contrary, some authors argue that decentralization increases corruption and government …