Many developing countries have been significantly reforming the scope and organization of the public sector in recent years. This course critically examines the changing structures and operations of government fiscal systems in developing countries, with particular emphasis on the growing trend to strengthen sub-national levels. Major topics include: understanding broader national fiscal reform processes; determining an appropriate division of fiscal responsibilities among levels of government; evaluating mechanisms for decentralized government revenue mobilization; and, assessing prospects and options for pursuing decentralization and intergovernmental fiscal reform. The course focuses on economic analysis, but attention is also given to political, institutional and cultural considerations that are critical for effective policy design and implementation.