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Fiscal decentralization

In: Handbook on the Politics of Taxation

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  • Amuitz Garmendia Madariaga

Abstract

Fiscal decentralization refers to the political initiative to push revenues downwards, from central to regional and/or local levels of government. As such, it responds to the expansion that, in the name of the principle of subsidiarity, size, and diversity, subcentral governments’ expenditures have experienced in the last fifty years. Fiscal decentralization presents one of the most genuine and rich examples of how an initially theory guided normative approach to the study of a particular economic and political phenomenon, transforms itself into an evidence rich analytical research line due to the exceptional and real time transformation of governmental institutions around the world. This chapter aims at providing a critical overview of this particularly fruitful literature with the goal of presenting some of the latest topics of interest in this field: among others, issues of tax assignment, fiscal equivalence, multilevel tax administration, or subcentral tax capacity.

Suggested Citation

  • Amuitz Garmendia Madariaga, 2021. "Fiscal decentralization," Chapters, in: Lukas Hakelberg & Laura Seelkopf (ed.), Handbook on the Politics of Taxation, chapter 10, pages 146-164, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18873_10
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