The International Monetary Fund (IMF) has released the Fiscal Decentralization Dataset, which contains information for a global sample of 75 economies on indicators widely used to assess the degree to which administrative, policy, or budgetary authority over expenditure and revenue functions of the general government have been transferred to subnational governments.

The dataset is expected to be updated annually, reflecting the latest Government Finance Statistics data. It is organised into 36 fiscal indicators divided into seven groups:

  1. Revenue and Expenditure Decentralisation Shares
  2. Transfer Dependency and Vertical Fiscal Imbalance
  3. Deficit and Debt
  4. Allocation of Expenditure (economic classification)
  5. Allocation of Expenditure (functional classification)
  6. Allocation of Non-Tax Revenues
  7. Allocation of Taxes.

(Source: IMF Fiscal Decentralization Dataset)


From the blog: Topics – Fiscal Federalism

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