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One of the most frequently used indicators to assess fiscal power of sub-central governments is the share of sub-central to total tax revenue. But this indicator says nothing about the true discretion subcentral jurisdictions have over tax rates and the tax base, and it skips revenue from intergovernmental grants entirely. The main purpose of this paper is to develop and analyse a set of more refined indicators that assess the true power sub-central governments have over fiscal resources. Indoi:10.1787/eco_studies-v2006-art12-en fatcat:hd5pkfgm5nhopezmcbd2wal6fu