In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed … fiscally decentralized regions. In our econometric analysis, we examine the relationship between fiscal decentralization and … the shadow economy. We hypothesize that decentralization can negatively or positively affect the size of the shadow …

This paper studies the impact of decentralization on the shadow economy. We argue that decentralization may decrease … the size of the shadow economy mainly through two transmission channels: (1) Decentralization enhancing public sector … efficiency (efficiency effect), and (2) decentralization reducing the distance between bureaucrats and economic agents, which …

The paper investigates effects of fiscal decentralization on non-oil sector development in case of Azerbaijan for the … share of local expenditures and revenues in total, measures of fiscal decentralization, have negative impact on non-oil GDP … implementing economic reforms to develop institutional aspects of decentralization and thus make it supportive for non-oil economic …

Previous empirical studies suggest that decentralization, measured by the number of government layers, is associated … present evidence that fiscal decentralization (de facto) does not reduce FDI. If local governments can set their tax rates and …

In this article, updated approach to assess the impact of fiscal decentralization on economic development is offered …. The relationship between the proper level of fiscal decentralization and economic growth for 27 advanced and emerging … expenditures decentralization was more essential than revenue decentralization. The vast majority of the counties from Central and …

The literature on socio economic implications of fiscal decentralization (FD) has recently been expanding, though only … budget deficits. Using various measures of both expenditure and revenue decentralization in a large panel data set, we show …

This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing … on a recent analytical framework of the OECD, different measures of fiscal autonomy and revenue decentralization are …-making competencies in the course of time, new time series of annual data on the degree of fiscal decentralization are provided for 23 …