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Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda

2022· article· en· W4321513723 on OpenAlexvenueno aff
Roy Bahl

Bibliographic record

VenueCanadian Tax Journal/Revue fiscale canadienne · 2022
Typearticle
Languageen
FieldSocial Sciences
TopicLocal Government Finance and Decentralization
Canadian institutionsnot available
Fundersnot available
KeywordsDecentralizationDebtWork (physics)Government (linguistics)Political scienceState (computer science)Fiscal unionEconomicsLocal governmentFiscal federalismPublic administrationPublic economicsEconomic policyFiscal policyMacroeconomics

Abstract

fetched live from OpenAlex

Fiscal decentralization has received a great deal of academic research attention in the past three decades. Much of this work has been directed toward advising countries on how they should structure their intergovernmental fiscal systems to move government decision making closer to local constituencies. Yet even with all this good work, there are many areas where major questions remain. This paper is about where the next round of research might be focused. It begins with an explanation of why attempts to measure fiscal decentralization are unsatisfactory, and ends with a discussion of what might be done about the equally unsatisfactory state of availability of comparative data. The more detailed discussions in this paper cover tax and expenditure assignments, intergovernmental transfers, debt, and the controversy about whether fiscal decentralization has worked.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.027
metaresearch head score (Gemma)0.029
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.975
Threshold uncertainty score0.145

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0270.029
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0040.005
Science and technology studies0.0080.032
Scholarly communication0.0120.023
Open science0.0030.010
Research integrity0.0100.019
Insufficient payload (model declined to judge)0.0080.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.030
GPT teacher head0.234
Teacher spread0.204 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations12
Published2022
Admission routes1
Has abstractyes

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Same venueCanadian Tax Journal/Revue fiscale canadienneSame topicLocal Government Finance and DecentralizationFrench-language works237,207