Boetti, Lorenzo; Piacenza, Massimiliano; Turati, Gilberto - In: FinanzArchiv: Public Finance Analysis 68 (2012) 3, pp. 269-302
All over the world, recent legislative reforms share the goal of increasing fiscal autonomy of lower tiers of governments. The aim of this policy is to reduce vertical fiscal imbalance (VFI) and enhance the efficiency in the provision of public services, via increased accountability of local...