Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 25, 2026International Tax and Public FinanceOpen Access

Granular indicators of fiscal decentralisation from the REGOFI and MUNIFI databases

View Full Paper
Ask AI
Bookmark
Share

Authors

CGCarlo GianelleASAgnese SacchiSSSimone Salotti

Discussion

Loading...

Member takes

Overview

Analysis identifies varying models of fiscal decentralisation in 22 countries, suggesting significant regional differences.

Key Points

  • This research aims to develop refined fiscal decentralisation indicators that differentiate between regional and municipal levels of governance.
  • Constructed indicators from OECD data on 22 countries between 2010 and 2021.
  • Analyzed the role of transfers, tax revenues, and own revenue sources in subnational finance.
  • Examined subnational autonomy over budgetary items and their implications for fiscal imbalances.
  • Identified two models of decentralisation: one with municipalities having significant powers and another dominated by regions.
  • Noted that while some countries limit powers for regions, municipalities maintain some fiscal autonomy.
  • Highlighted the importance of differentiating between regional and municipal governments for public service delivery.

Cite This Study

Gianelle et al. (2026) studied this question.

synapsesocial.com/papers/69c37b11b34aaaeb1a67d235https://doi.org/10.1007/s10797-026-09961-9
View Full Paper
Ask AI
Bookmark
Share