The fundamental questions addressed in this paper are the following: what is the most appropriate approach to organizing the vertical structure of tax administration, and what are the determinant factors that may make an approach more or less optimal in any particular country. We consider the...

The book assesses the current state of Russia's regional and local fiscal relations, and self-government, and analyzes the related reforms undertaken over the past decade. The analysis is based on the kind of first-hand experience and in-depth knowledge of Russian intergovernmental reforms that...

Recent socio-spatial studies point out a number of ongoing trends in the quot;scale division of labor of the state,quot; including among others, quot;destatization,quot; quot;denationalization,quot; and quot;internationalization.quot; We draw on the literature in public economics to review...

This paper takes stock of the last 80 years of theoretical and policy literature on the issue of capital grants. In addition, we provide empirical evidence on changes in the relative importance of capital grants, and their impact on fiscal outcomes for a large number of countries. In particular,...