The IMF’s Fiscal Decentralization Dataset compiles indicators widely used by academics and policymakers to assess recent trends, conduct benchmark analysis, and identify the causes, and consequences of fiscal decentralization for a global sample of IMF members.

Frequency

[A] Annual

Reference Area

[AE] United Arab Emirates

[AF] Afghanistan

[AL] Albania

[AM] Armenia

[AT] Austria

[AU] Australia

[AZ] Azerbaijan

[BA] Bosnia and Herzegovina

[BE] Belgium

[BG] Bulgaria

[BR] Brazil

[BY] Belarus

[CA] Canada

[CH] Switzerland

[CL] Chile

[CN] China

[CO] Colombia

[CR] Costa Rica

[CV] Cabo Verde

[CY] Cyprus

[CZ] Czech Republic

[DE] Germany

[DK] Denmark

[EE] Estonia

[ES] Spain

[FI] Finland

[FR] France

[GB] United Kingdom

[GE] Georgia

[GR] Greece

[GT] Guatemala

[HN] Honduras

[HR] Croatia

[HU] Hungary

[ID] Indonesia

[IE] Ireland

[IL] Israel

[IR] Iran, Islamic Republic of

[IS] Iceland

[IT] Italy

[JP] Japan

[KE] Kenya

[KG] Kyrgyzstan

[KH] Cambodia

[KI] Kiribati

[KR] Korea, Republic of

[KZ] Kazakhstan

[LT] Lithuania

[LU] Luxembourg

[LV] Latvia

[MD] Moldova, Republic of

[MH] Marshall islands

[MK] North Macedonia, Republic of

[MM] Myanmar

[MN] Mongolia

[MT] Malta

[MU] Mauritius

[MX] Mexico

[NA] Namibia

[NL] Netherlands

[NO] Norway

[NP] Nepal

[NZ] New Zealand

[PE] Peru

[PL] Poland

[PT] Portugal

[PW] Palau

[PY] Paraguay

[RO] Romania

[RS] Serbia

[RU] Russian Federation

[RW] Rwanda

[SE] Sweden

[SI] Slovenia

[SK] Slovakia

[SN] Senegal

[SO] Somalia

[SV] El Salvador

[TH] Thailand

[TN] Tunisia

[TR] Turkey

[UA] Ukraine

[UG] Uganda

[US] United States

[UZ] Uzbekistan

[ZA] South Africa

Indicator

[cfc] Consumption of fixed capital, share of general government

[comp] Compensation of employees, share of general government

[cs] Capital spending, share of general government

[debt] Debt, share of own revenue

[defense] Defense, share of general government

[deficit] Deficit, share of own spending

[ea] Economic affairs, share of general government

[edu] Education, share of general government

[ep] Environmental protection, share of general government

[exc] Excise, share of general government

[gps] General public services, share of general government

[gs] Goods and Services, share of general government

[hca] Housing & community ammenities, share of general government

[health] Health, share of general government

[interest] Interest, share of general government

[ipcg] Income, Profits, Capital Gains, share of general government

[it] International Trade, share of general government

[oe] Other expenses, share of general government

[or] Other revenue, share of general government

[ot] Other Taxes, share of general government

[payroll] Payroll, share of general government

[pos] Public order & safety, share of general government

[property] Property, share of general government

[rd] Revenue decentralization (ratio of own revenues to general government revenues)

[recreation] Recreation, share of general government

[sb] Social benefits, share of general government

[sc] Social contributions, share of general government

[sd] Expenditure decentralization (ratio of own spending to general government spending)

[sp] Social protection, share of general government

[subs] Subsidies, share of general government

[taxd] Tax revenue decentralization (share of general government)

[transferDep1] Transfer dependency method 1, ratio of net transfers to own spending

[transferDep2] Transfer dependency method 2, ratio of net transfers to own revenue

[ugs] Use of goods & services, share of general government

[vat] VAT, share of general government

[vfi] Vertical Fiscal Imbalance (1- ratio of own revenue to own spending)

Reporting Institutional Sector

[1C_CG] Central Government

[1C_LG] Local Government

[1C_SG] State Government

[1C_SNG] Subnational Government

Temporal Coverage: Annual data starting in 1972 and ending with Current Year - 2

Geographic Coverage: 75 economies

Methodology: Fiscal decentralization indicators are computed using fiscal data on flows and stocks of the general government sector disaggregated between central and subnational government subsectors (state/provincial/regional, and local) measured within the framework of the Government Finance Statistics Manual, 2014. Please refer to the methodological note "The IMF’s Fiscal Decentralization Dataset: A Primer to the 2018 Vintage" by Victor Lledo, Clement Ncuti, Moses Kabanda, Christina Hu and Yuan Xiang for a detailed description of the formulas used to compute each fiscal decentralization indicator.

Sectoral Coverage: Fiscal

Code: FISCALDECENTRALIZATION

Number of time series: 8398

Number of observations: 160957

Search filters

Frequency [FREQ] (1)

Reference Area [REF_AREA] (86)

Indicator [INDICATOR] (36)

Reporting Institutional Sector [REF_SECTOR] (4)

This dataset has 8,398 series:

Trim NA Values

[A.AE.cfc.1C_CG] Annual – United Arab Emirates – Consumption of fixed capital, share of general government – Central Government

from: 2011=0.106

to: 2020=0.132

min:: 0.105

max:: 0.163

avg:: 0.131

σ:: 0.021

[A.AE.cfc.1C_SG] Annual – United Arab Emirates – Consumption of fixed capital, share of general government – State Government

from: 2011=0.893

to: 2020=0.865

min:: 0.834

max:: 0.894

avg:: 0.867

σ:: 0.022

[A.AE.cfc.1C_SNG] Annual – United Arab Emirates – Consumption of fixed capital, share of general government – Subnational Government

from: 2011=0.893

to: 2020=0.865

min:: 0.834

max:: 0.894

avg:: 0.867

σ:: 0.022

[A.AE.comp.1C_CG] Annual – United Arab Emirates – Compensation of employees, share of general government – Central Government

from: 2011=0.447

to: 2020=0.208

min:: 0.208

max:: 0.464

avg:: 0.336

σ:: 0.093

[A.AE.comp.1C_SG] Annual – United Arab Emirates – Compensation of employees, share of general government – State Government

from: 2011=0.552

to: 2020=0.79

min:: 0.535

max:: 0.791

avg:: 0.663

σ:: 0.093

[A.AE.comp.1C_SNG] Annual – United Arab Emirates – Compensation of employees, share of general government – Subnational Government

from: 2011=0.552

to: 2020=0.79

min:: 0.535

max:: 0.791

avg:: 0.663

σ:: 0.093

[A.AE.cs.1C_CG] Annual – United Arab Emirates – Capital spending, share of general government – Central Government

from: 2011=0.11

to: 2020=0.111

min:: 0.056

max:: 0.224

avg:: 0.127

σ:: 0.045

[A.AE.cs.1C_SG] Annual – United Arab Emirates – Capital spending, share of general government – State Government

from: 2011=0.89

to: 2020=0.888

min:: 0.775

max:: 0.944

avg:: 0.872

σ:: 0.045

[A.AE.cs.1C_SNG] Annual – United Arab Emirates – Capital spending, share of general government – Subnational Government

from: 2011=0.89

to: 2020=0.888

min:: 0.775

max:: 0.944

avg:: 0.872

σ:: 0.045

[A.AE.defense.1C_CG] Annual – United Arab Emirates – Defense, share of general government – Central Government

from: 2011=0.676

to: 2020=0.271

min:: 0.265

max:: 0.676

avg:: 0.481

σ:: 0.166

Series code	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020
[A.AE.cfc.1C_CG]	0.105768419802189	0.105088576674461	0.110414728522301	0.111044190824032	0.151729747653008	0.127630919218063	0.147401615977287	0.156138211488724	0.163361176848412	0.132023677229881
[A.AE.cfc.1C_SG]	0.893007159233093	0.894376337528229	0.888863980770111	0.887973368167877	0.845809102058411	0.870218932628632	0.849871814250946	0.840785562992096	0.834016263484955	0.864583075046539
[A.AE.cfc.1C_SNG]	0.893007159233093	0.894376337528229	0.888863980770111	0.887973368167877	0.845809102058411	0.870218932628632	0.849871814250946	0.840785562992096	0.834016263484955	0.864583075046539
[A.AE.comp.1C_CG]	0.446613967418671	0.464054703712463	0.438319861888886	0.414693564176559	0.327300578355789	0.311755299568176	0.281285464763641	0.261669099330902	0.208488434553146	0.208277568221092
[A.AE.comp.1C_SG]	0.552479565143585	0.534936010837555	0.560391485691071	0.584122717380524	0.671740233898163	0.687342584133148	0.717794418334961	0.737376689910889	0.79080855846405	0.789517343044281
[A.AE.comp.1C_SNG]	0.552479565143585	0.534936010837555	0.560391485691071	0.584122717380524	0.671740233898163	0.687342584133148	0.717794418334961	0.737376689910889	0.79080855846405	0.789517343044281
[A.AE.cs.1C_CG]	0.110461950302124	0.121598340570927	0.0556472800672054	0.134768232703209	0.224293768405914	0.147726088762283	0.162400364875793	0.1391391903162	0.0669983550906181	0.111289761960506
[A.AE.cs.1C_SG]	0.889628291130066	0.878035306930542	0.944198489189148	0.865160703659058	0.775089263916016	0.852356195449829	0.837718486785889	0.861305952072144	0.9328333735466	0.888494789600372
[A.AE.cs.1C_SNG]	0.889628291130066	0.878035306930542	0.944198489189148	0.865160703659058	0.775089263916016	0.852356195449829	0.837718486785889	0.861305952072144	0.9328333735466	0.888494789600372
[A.AE.defense.1C_CG]	0.676000952720642	0.600049078464508	0.657146871089935	0.606594324111938	0.573963522911072	0.570013046264648	0.326661109924316	0.265398323535919	0.266508489847183	0.271462649106979