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This article proposes four different types of research designs to highlight the conceptual, theoretical, and methodological value of an interactive sub-national cross-national approach: as a two-level interaction, as a hierarchical model, as a set of controls, and as quasi-experimental. These possibilities demonstrate the unique advantages of theorizing and empirically analyzing sub-national variation in its relation to the national superstructure. Using the example of the multi-level identities and institutions associated with religious organizations across sub-Saharan Africa, I demonstrate that the impact of religious leaders on their affiliated followers' political orientations vary according to the interactive position of each group in their local and national context.

The article describes the changes solutions in the recognition of acquired pension rights in the framework of social security in national accounts. The principles applicable to September 2014 and the new guidelines contained in the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010) are discussed. The author indicats differences between the systems and presents European solutions. Arguments are given that determined the non-inclusion of unfunded pension liabilities of public pension systems to statistics produced for the purposes of the excessive deficit procedure.

Since 1991 the share of sub-national outlays in total government spending has increased, reflecting their active role in service delivery and greater autonomy in policy-making and implementation. As a result, sub-national economic policies have taken on an increasingly important role in ensuring macroeconomic stability. The rising share of sub-national finance, including sub-national Governments (SNGs) debt as a share of general public debt abundantly reflects this trend of greater devolution of spending responsibilities, revenue - raising authority and the capacity to incur debt. The growing importance of SNG finances and the recognition that the trend can pose dangers to macroeconomic stability have informed different institutional responses to the difficulties of decentralized decision-making, especially addressing the need to improve policy coordination across levels of government and contain sub-national borrowing. The purpose of this paper is to articulate some issues in SNG borrowing arising from the peculiarities of the Nigerian situation. To this end, the paper is divided into four parts. Part one gives introduction. Part two outlines the models of control of sub-national borrowing across the developing and emerging market countries. It also highlights Nigeria's efforts in this regard. Part three outlines the structure of fiscal federalism in Nigeria highlighting constitutional, legislative, and administrative provisions for the sector, revenue allocation, revenue - expenditure gap, while part four dwells on the leading issues and challenges in SNG borrowing in Nigeria.

Sub-national island jurisdictions (SNIJs) manifest diverse expressions of govern- ance within typically asymmetrical relationships with a much larger state. Dubbed 'federacies' in the literature on federalism, these bilateral systems of self- and shared-rule arise almost exclusively on islands. The jurisdictional powers that island federacies enjoy are principally a result of bilateral negotiations between island political elites and a (usually benign) metropole. This bargain is struck against the backdrop of a particular colonial inheritance, a local 'sub- nationalist' culture, and the varying ambitions of local elites to win jurisdictional powers to advance 'sub-national' territorial interests. At other times, however, island autonomies arise as crafted, deliberate devolutions of central governments eager to exploit islands as 'managed' zones for economic or security-related activity in a globalised economy. In either case sub-national autonomies often show more success and resilience as non-sovereign island jurisdictions than their sovereign island-state counterparts. ; peer-reviewed

This paper estimates potential Mexican sub-national tax revenues using a stochastic frontier model. The results suggest that states are exploiting their current tax bases, particularly the payroll tax, appropriately. Mexican municipalities, however, have a low rate of tax collection compared to their potential, especially in relation to the property tax, which is their most important source of revenue and relatively simple to collect. Empirical evidence further suggests that tax collection efforts are strongly related to GDP per capita, and that some political economy factors can influence them. Political affiliation, for example, influences municipalities' tax collection effort more than that of states. The analysis of a scenario in which some VAT and PIT taxation powers are returned to the states suggests that a state surcharge on the VAT and PIT could increase states' own revenues. Without broadening the tax base and redefining the revenue-sharing allocation criteria, however, doing so would have a strong and adverse impact on the revenue distribution of sub-national governments.