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The implicit idea underlying theories of fiscal federalism is that fiscal decentralization can change the composition … of government expenditure. That is, regardless of whether decentralization enables governments to more readily reflect … decentralization with respect to allocative efficiency by examining the relationship between fiscal decentralization and expenditure …
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The aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The...
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