Fiscal Decentralization Indicators

Based on IMF's Government Finance Statistics, the World Bank creates indicators of fiscal decentralization for 107 countries between 1972 and 2000, available at http://www1.worldbank.org/publicsector/decentralization/fiscalindicators.htm

These indicators are probably the same as those used by Arzaghi and Henderson (2005), which is used by Bloom, Sadun, and Van Reenen (2007) "The Organization of Firms across Countries" to check whether decentralization in firm management is correlated with fiscal decentralization.