empirically link the public sector efficiency scores, to tax revenue and spending decentralization. First, we compute government … estimate the effect of decentralization on public sector efficiency and how extreme natural disasters mediate this relationship …. The sample covers 36 OECD countries between 2006 and 2019. Our results show that tax revenue decentralization decreases …

This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending … point of vertical fiscal imbalance but also the fiscal implication of spending decentralization and local government … empirical results show that fiscal decentralization determines more responsible and efficient local spending, enhancing local …

tax decentralization reforms, which granted regions and municipalities greater power in setting income tax rates across …