“…Much of the research on intergovernmental transaction costs has explored the costs of delegating bureaucratic authority from the standpoint of the states' relationships with the national government (Epstein & O'Halloran, 1999;Horn, 1995;Rabe, 2011), and more recently the hierarchical complexities of statelocal relations (Bery & Haddad, 2023;Farmer, 2022aFarmer, , 2022bHomsy et al, 2019;Huang & Berry, 2022;Youm & Feiock, 2019). However, the complexities of transaction cost federalism can also manifest in the relationship between the federal and local governments (Farmer, 2015).…”