“…Such decentralization promotes economic growth (Akai & Sakata, 2002;Ebel & Yilmaz, 2002;Gemmell et al, 2013;Iimi, 2005;Jin & Rider, 2022;Sobel et al, 2013;Thiessen, 2005;Thornton, 2007) and decreases public debt (Baskaran, 2009) as well. It additionally reduces regional disparity (Akai & Hosio, 2009;Canaleta et al, 2004;Dash, 2014;Ezcurra & Pascual, 2008;Lessmann, 2009;Nirola et al, 2022;Siburian, 2020), corruption (Arikan, 2004;Altunbaş & Thornton, 2011;Changwony & Paterson, 2019;Fisman & Gatti, 2002;Ivanyna & Shah, 2011;Padovano et al, 2013), income inequality (Lindaman & Thurmaier, 2002;Sepulveda & Martinez-Vazquez, 2011), and poverty (Sepulveda & Martinez-Vazquez, 2011;Siburian, 2022). 6 The dimensions of fiscal decentralization include revenue and expenditure shares (Schneider, 2003).…”