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 …

of the decentralization of taxation powers in the Mexican federal entities in the period 2005 to 2010? The thesis that … will be sustained throughout the trial is that progress has been made in terms of decentralization of spending in the …

The literature on the economics of fiscal decentralization stresses the potential for both positive and negative … empirical evidence by testing for a relationship between fiscal decentralization and changes in indicators of the quality of … governance in a cross-section of developed and developing economies. We find that greater fiscal decentralization is associated …

panel data and apply causal machine learning methods to identify the effects of decentralization on the statutory tax …

In assessing the desirability for tax decentralization reforms, a dilemma between efficiency and redistribution emerges …, decentralization curbs incentives for excessive subnational spending and enhances fiscal discipline, but may also widen interregional … the optimal degree of fiscal decentralization. We find that tax decentralization can be optimal even under Rawlsian social …

There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …