(GFE)). The GFE method assumes that unobserved heterogeneity can be constant and/or varying over time among individual … local mobilisation of tax and non-tax revenue. Thus, the study finds that central grants to municipalities do not displace … revenue in Côte d'Ivoire: tax revenue (LTR) and non-tax revenue (LNTR). To perform the investigation, the analysis is based on …