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1、DiscussionPaperNo.58Constitutions,Regulations,andTaxes:ContradictionsofDifferentAspectsofDecentralizationAlexanderLibman*June2009*AlexanderLibman,CDSE,UniversityofMannheim,alibman@yandex.ruFinancialsupportfromtheDeutscheForschungsgemeinschaftthroughGraduiertenkollegRiskandLiqui
2、dityinFinancial,Commodity,andFactorMarketsisgratefullyacknowledged.GraduateSchoolofEconomicandSocialSciencesGESS‰U(xiǎn)niversityofMannheim‰gess.uni-mannheim.deCDSE‰U(xiǎn)niversityofMannheim‰cdse.uni-mannheim.deDirector:Prof.Dr.Ernst-LudwigvonThadden‰DepartmentofEconomics‰U(xiǎn)niversityofMann
3、heim‰D-68131Mannheim,Phone:+49(0621)1812034‰Fax:+49(0621)18120421Constitutions,Regulations,andTaxes:+++ContradictionsofDifferentAspectsofDecentralizationbyAlexanderLibmanCDSE,UniversityofMannheimAbstractThepaperconfrontsdifferentaspectsofdecentralization:fiscaldecentralization,
4、post-constitutionalregulatorydecentralization,andconstitutionaldecentralization–usingasingledatasetfromRussianFederationoftheYeltsinperiodasapoliticallyasymmetriccountry.Itfindsvirtuallynocorrelationbetweendifferentdecentralizationaspects;moreover,threeprocessesofdevolutionappe
5、aringinthesamecountryatthesametimeseemtobedrivenbydifferent(thoughpartlyoverlapping)forces.Hence,aspecificaspectofdecentralizationishardlyabletoserveasaproxyforanotheroneorfortheoveralldecentralizationprocess.June2009+ThepaperwaspresentedattheCenterforEuropeanEconomicResearch(Z
6、EW)inDecember2008andattheHigherSchoolofEconomicsinMoscowinApril2009.TheauthorappreciatesthecommentsofLarsP.Feld,ElenaShkrebela,LeonidYakonsonandSteffenOsterloh.Allmistakesaremyown.21.IntroductionOneofthemainproblemsfortheempiricalliteratureondecentralization,itsdrivingforcesand
7、economicimpacts,isthatdecentralizationisreallydifficulttomeasure.Thetraditionalindicatorslikeretentionratesorsubnationalshareofpublicexpenditureshaveallbeendiscussedandthoroughlycriticized.Thereareatleasttwoaspectsabletocausetroublewhilebriningtheoryonfiscalfederalismtothedata.
8、First,itiscrucialtodistinguishamongtheconstitutionalan
