In this paper we investigate the effects of fiscal decentralization on income inequality using a sample of 23 OECD … countries over the period 1971-2000. We utilize novel and robust measures of fiscal decentralization based on different degrees … fiscal decentralization - expenditure versus taxation - and the extent to which responsibility and decision powers are …

on fiscal decentralization suggesting that redistribution is most effectively carried out at sub-central levels of … that the decentralization of government expenditure can help achieve a more equal distribution of income. However, several … conditions need to be fulfilled: i) the government sector needs to be sufficiently large, ii) decentralization should be …

This paper aims at investigating empirically the impact of fiscal decentralization reforms on inequality in well … size of the tax base across Regions, we find that fiscal decentralization processes that attribute a greater tax power to … into account the specific features of the context where the decentralization of power is implemented …