IOSR-JEF   Volume-17 ~ Issue-1 ~ Jan. – Feb. 2026

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[2]. Andrés R. Et Al. (2009), Fiscal Decentralization, Efficiency, And Growth Volume: 41 Issue: 9, London School Of Economics, Houghton Street, London WC2A 2AE, England.
[3]. Bahl, R.W. (1992). “Intergovernmental Fiscal Transfers In Developing Countries: Principles And Practice, Urban And Local Government”, Background Series, No. 2, World Bank, Washington, DC[4].
Bahl, R.W. (1992). “Intergovernmental Fiscal Transfers In Developing Countries: Principles And Practice, Urban And Local Government”, Background Series, No. 2, World Bank, Washington, DC
[5]. Besley, T. And S. Coate (2003). “Centralized Versus Decentralized Provision Of Local Public Goods: A Political Economy Analysis”, Journal Of Public Economics 87, 2611-2637