This paper deals with the problems encountered in defining and meas-uring the degree of fiscal decentralisation. Drawing on a recent ana-lytical framework of the OECD, different measures of tax autonomy and revenue decentralisation are presented which consider the tax-raising powers of...

This study examines reforms of public expenditure in industrialised countries over the past two decades. We distinguish ambitious and timid reformers and analyse in detail reform experiences in eight case studies of ambitious reform episodes. We find that ambitious reform countries reduce...