This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents....

This paper reviews the literature on tax assignment in decentralised countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents....

Countries around the world are decentralizing in various ways. Many studies have evaluated such reforms and their effects on corruption, stability and growth as well as on the provision of such services as health and education. Decentralization is often intended in part to make government...