In about two decades, Spain was transformed from one of the most centralised countries to one of the most decentralised. Spending functions were devolved rapidly. Following the rapid decentralisation to the regions since the early 1980s, the sub-national authorities now have more staff to manage than the central government and have…

Enhanced autonomy of sub-national governments has spurred innovative management. Spending assignments across levels of government, however, often overlap and/or are not yet fully understood by most citizens. Sub-national governments' accountability is further reduced by the heavy reliance on federal transfers, as opposed to own-revenues (taxes and…