local taxation Archives - IREF Europe https://en.irefeurope.org/tag/local-taxation/ Independent research and policy analysis on fiscal, monetary, and regulatory issues in Europe Sun, 23 Jan 2022 17:47:01 +0000 en-US hourly 1 https://wordpress.org/?v=7.1.3 https://en.irefeurope.org/wp-content/uploads/sites/3/2026/04/IREF-LinkedIn-Profile-DarkBlue-scaled.png local taxation Archives - IREF Europe https://en.irefeurope.org/tag/local-taxation/ 32 32 Fiscal Decentralization in Weak Institutional Environments: Evidence from Southern Italy https://en.irefeurope.org/topics-glossaire/article/fiscal-decentralization-in-weak-institutional-environments-evidence-from-southern-italy/?utm_source=rss&utm_medium=rss&utm_campaign=fiscal-decentralization-in-weak-institutional-environments-evidence-from-southern-italy https://en.irefeurope.org/topics-glossaire/article/fiscal-decentralization-in-weak-institutional-environments-evidence-from-southern-italy/#respond Sun, 20 May 2012 15:19:51 +0000 https://en.irefeurope.org/publications/other-publications/topics-glossaire/fiscal-decentralization-in-weak-institutional-environments-evidence-from-southern-italy/ The free-market view is in general in favour of decentralization. By and large, the rationale behind this claim is that decentralized taxation and spending imply greater accountability for politicians and public officials. In turn, greater accountability generates less corruption and better services to the community. The authors of this paper suggest that this claim needs to be taken with caution, since the quality of the local institutions significantly affects the outcome of fiscal decentralization (spending performance).

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