1 The term ‘fiscal federalism’ does not appear in any constitutional document. However, the concept is a keystone of federal studies (federalism) because it addresses the perceptions, negotiations, compromises, and give-and-take that make it possible for any federal system to function (Palermo and Kössler 3; Sharma 177). According to the Oxford Dictionary of Economics (2016), fiscal federalism is concerned with ‘the division of revenue collection and expenditure responsibilities among different levels of government [which] are connected by overlapping...
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