) provides little evidence that budget constraints at the cantonal level affect municipal finances and fiscal decentralization …

decentralization and fiscal rules on the public sector efficiency. We conclude that while decentralization is fostering efficiency …, fiscal rules do not have any effect. Moreover, fiscal rules combined with decentralization may harm efficiency, consistently …

This paper explores the nuanced relationship between fiscal decentralization and fiscal sustainability. Employing panel … data analyses, it scrutinizes how decentralization influences fiscal discipline across different governmental levels …. Results for 185 countries show that while tax decentralization often hampers the degree of fiscal responsiveness, potentially …