01853cas a2200241 a 4500 AALejournalIMF001477 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451849240 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Decentralization and Governance : A Cross-Country Analysis. Washington, D.C. : International Monetary Fund, 2001. 1 online resource (30 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students Based on cross-country data for up to 78 countries, this paper shows that fiscal decentralization-the assignment of expenditure and revenue mobilization functions to subnational levels of government-is associated with various indicators of governance, such as corruption, rule of law, and government effectiveness. Unlike previous studies in the decentralization/governance literature, which focus primarily on expenditure-based measures of decentralization, the results reported in this paper show that the relationship between decentralization and governance depends on how subnational expenditures are financed. The higher the share in total subnational revenues of nontax revenues and grants and transfers from higher levels of government, the stronger the association between decentralization and governance. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2001/071 Full text available on IMF http://elibrary.imf.org/view/journals/001/2001/071/001.2001.issue-071-en.xml IMF e-Library