Fiscal Decentralization

The IMF's Fiscal Decentralization Dataset compiles indicators widely used by academics and policymakers to assess recent trends, conduct benchmark analysis, and identify the causes, and consequences of fiscal decentralization for a global sample of IMF members. Fiscal decentralization indicators are computed using fiscal data on flows and stocks of the general government sector disaggregated between central and subnational government subsectors (state/provincial/regional, and local) measured within the framework of the Government Finance Statistics Manual, 2014. Please refer to the methodological note "The IMF's Fiscal Decentralization Dataset: A Primer to the 2018 Vintage" by Victor Lledo, Clement Ncuti, Moses Kabanda, Christina Hu and Yuan Xiang for a detailed description of the formulas used to compute each fiscal decentralization indicator.