The book offers a comprehensive empirical analysis of the determinants of changes in the distribution of expenditure and revenue-raising powers among fiscal tiers in OECD countries. Using a new indicator of fiscal decentralisation which accounts for subnational decision-making autonomy, common decentralisation trends are investigated. Then, empirical evidence from panel analyses is provided for the role of costs, preferences and institutions in explaining fiscal federal structures, and for the impact of economic and political integration on the degree of government decentralisation, particularly among EU countries. Finally, the historical experience of Germany is used to explore long-term developments in the public sector.

Includes supplementary material: sn.pub/extras

Inhalt
Public Sector Decentralisation: Measurement and International Trends.- Costs, Preferences, and Institutions: The Determinants of Fiscal Decentralisation.- Economic Integration and Fiscal Decentralisation.- Long-Term Trends in the Public Sector: An Inquiry into German History.- Summary and Conclusions.