This paper is part of a wider research on South and East Asia countries’ taxation, carried over at this Department, under the direction of L. Bernardi, A. Fraschini and P. Shome, and under the supervision of. V. Tanzi. In South and East Asian countries a highly centralized government prevails, although recently some trends are moving toward a greater degree of decentralization. Also the two gia...

Creative accounting has been documented in OECD countries (Milesi-Ferreti 2003, Bernoth and Wolff 2008, Von Hagen and Wolff 2006). In this paper we investigate the extension of the use of creative accounting at the subnational level in Brazil. Despite the hard budget constraints imposed by the Fiscal Responsibility Law in 2000, the Brazilian state governors retain some strategically ability to ...

Introduction: the political subjectivity of subnational units can be realized both through regional autonomy and self-rule region participation in shared-rule determining national policy. Such institutional capabilities regions to participate process are unevenly distributed within European regions. Subnational nation-states, which have a significant regionalist potential, predominantly lobby d...

This study provides an in-depth examination of the fiscal and governance decentralisation long-term care (LTC) across OECD countries, offering projections future burdens LTC spending levels government. With rapid population ageing a decrease in supply informal care, has increased significantly. The paper introduces novel methodology to estimate expenditures different government levels, includin...

— This study departs from extant work on diversity and development in several respects. Using DHS data from a large number of developing countries, we adopt four human development outcomes: child mortality, fertility, education, and wealth. We exploit evidence at multiple levels—country, subnational region, and district—and we measure diversity in a variety of ways. This unique approach reveals...

Progressive cities worldwide have demonstrated political leadership by initiating meaningful strategies and actions to tackle climate change. However, the lack of knowledge concerning embodied greenhouse gas (GHG) emissions of cities has hampered effective mitigation. We analyse trans-boundary GHG emission transfers between five Australian cities and their trading partners, with embodied emissi...

OBJECTIVE To describe the process of approval and implementation of a comprehensive smoke-free law in the province of Santa Fe, Argentina, between 2005 and 2009. METHODS Review of the Santa Fe smoke-free legislation, articles published in local newspapers and documentation on two lawsuits filed against the law, and interviews with key individuals in Santa Fe. RESULTS Efforts to implement sm...

This paper discusses the fiscal impact of COVID-19 crisis across levels government. It contrasts composition revenues and expenditures different government their main institutional differences. For revenues, an error correction model is used to estimate short-term elasticities government, showing that subnational governments’ (SNGs) are less sensitive economic downturns than central governments...

OBJECTIVE To review smoking policies of major international airports, to compare these policies with corresponding incountry tobacco control legislation and to identify areas of improvement for advancing smoke-free policy in airports. METHODS We reviewed smoking policies of 34 major international airports in five world regions, and collected data on current national and subnational legislatio...