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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.
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