Empirical Evidence on Fiscal Decentralization in Four African Countries
Measuring fiscal decentralization can be challenging. Fiscal decentralization deals with devolving responsibilities to sub-national government on both sides of the budget: revenue and expenditure. Thus, to understand the nature of their fiscal behavior the components of both the revenue and expenditures sides of local government budgets must be analyzed. One poignant problem is that countries collect and aggregate data in different manners, making it challenging at times to conduct cross-country comparisons.
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