Fiscal Autonomy (Gomes)

Fiscal powers to subnational governments: Reassessing the concept of fiscal autonomy by Sandra Gomes. “Fiscal autonomy is understood as a type of funding arrangement that awards subnational governments more discretion over the allocation of funds and, therefore, the choice of public policies…The article presents an empirical application of subnational revenue arrangements in the case of Brazil operationalized in two different ways: one following current methodology and another taking into account rules that limit decision-making autonomy to spend. Results are strikingly different and, it is argued, are not a simple matter of classification but indeed of theoretical validity.” See PDF attached