R. Bahl, Fiscal Decentralization as Development Policy, Public Budgeting <html_ent glyph="@amp;" ascii="&"/> Finance, vol.19, issue.2, pp.59-75, 1999.
DOI : 10.1046/j.0275-1100.1999.01163.x

R. Bahl, Intergovernmental Fiscal Relations & Local Financial Management Program, The World Bank, pp.3-6, 2000.

R. Bahl and J. Linn, Urban public finance in developing countries, 1992.

A. Banful, Do formula-based intergovernmental transfer mechanisms eliminate politically motivated targeting? Evidence from Ghana, Journal of Development Economics, vol.96, issue.2, pp.380-390, 2011.
DOI : 10.1016/j.jdeveco.2010.08.012

F. Bartolucci, F. Belotti, and F. Peracchi, Testing for time-invariant unobserved heterogeneity in generalized linear models for panel data, Journal of Econometrics, vol.184, issue.1, pp.111-123, 2015.
DOI : 10.1016/j.jeconom.2014.09.002

R. M. Bird, Transfers and incentives in intergovernmental fiscal relations, Annual World Bank conference on development in Latin America and the Caribbean: decentralization and accountability of the public sector pp, pp.1-38, 2000.

R. M. Bird, Subnational Taxation in Developing Countries: A review of the Literature, Policy Research Working Paper, 2010.

R. M. Bird and M. Smart, Intergovernmental Fiscal Transfers: International Lessons for Developing Countries, World Development, vol.30, issue.6, pp.899-912, 2002.
DOI : 10.1016/S0305-750X(02)00016-5

R. M. Bird and F. Vaillancourt, Perspectives on Fiscal Federalism The World Bank Learning ressources series perspectives, 2006.

R. Bird and E. Slack, Equalization: the representative tax system revisited, Canadian Tax Journal, vol.38, pp.913-927, 1990.

R. Boadway and S. Anwar, Intergovernmental fiscal transfers : Principles and practice , The World Bank public sector governance and accountability Series, 2007.

R. Boadway and F. Flatters, Efficiency and Equalization Payments in a Federal System of Government: A Synthesis and Extension of Recent Results, The Canadian Journal of Economics, vol.15, issue.4, pp.613-633, 1982.
DOI : 10.2307/134918

S. Bonhomme and E. Manresa, Grouped Patterns of Heterogeneity in Panel Data, Econometrica, vol.83, issue.3, pp.1147-1184, 2015.
DOI : 10.3982/ECTA11319

M. Bordignon, P. Manasse, and G. Tabellini, Optimal Regional Redistribution Under Asymmetric Information, American Economic Review, vol.91, issue.3, pp.709-723, 2001.
DOI : 10.1257/aer.91.3.709

J. Brun and M. Elkhdari, The Incentive Effects of Conditional and Unconditional Transfers on Local Own Revenue Generation : Empirical Evidence from Moroccan Municipalities, Études et Documents, 2016.
URL : https://hal.archives-ouvertes.fr/halshs-01285021

S. Bucovetsky and M. Smart, The Efficiency Consequences of Local Revenue Equalization: Tax Competition and Tax Distortions, Journal of Public Economic Theory, vol.81, issue.1, pp.613-633, 2006.
DOI : 10.1016/0094-1190(86)90048-3

T. Buettner, The incentive effect of fiscal equalization transfers on tax policy, Journal of Public Economics, vol.90, issue.3, pp.477-497, 2006.
DOI : 10.1016/j.jpubeco.2005.09.004

E. Caldeira and G. Rota-graziosi, The Crowding-in Effect of Simple Unconditional Central Grants on Local Own-Source Revenue: The Case of Benin, Journal of African Economies, vol.23, issue.3, pp.361-387, 2014.
DOI : 10.1093/jae/eju003
URL : https://hal.archives-ouvertes.fr/halshs-01012137

G. Chambas, Mobiliser des ressources locales en Afrique subsaharienne, 2010.
URL : https://hal.archives-ouvertes.fr/halshs-00537897

M. Cyan, J. Martinez-vazquez, and V. Vulovic, Measuring tax effort: Does the estimation approach matter and should effort be linked to expenditure goals?, Working Paper 13-08, 2013.

M. Dahlberg, E. Mörk, J. Rattsø, and H. Ågren, Using a discontinuous grant rule to identify the effect of grants on local taxes and spending, Journal of Public Economics, vol.92, issue.12, pp.2320-2335, 2008.
DOI : 10.1016/j.jpubeco.2007.05.004

J. P. Faguet, Does Decentralization Increase Government Responsiveness to Local Needs? Evidence from Bolivia, SSRN Electronic Journal, vol.88, pp.3-4, 2004.
DOI : 10.2139/ssrn.260579

C. Figuieres, J. Hindriks, and G. Myles, Revenue Sharing versus Expenditure Sharing in a Federal System, International Tax and Public Finance, vol.11, issue.2, pp.155-174, 2004.
DOI : 10.1023/B:ITAX.0000011398.14064.c4

R. Filimon, T. Romer, and H. Rosenthal, Asymmetric information and agenda control, Journal of Public Economics, vol.17, issue.1, pp.51-70, 1982.
DOI : 10.1016/0047-2727(82)90025-1

J. Hindriks, S. Peralta, and S. Weber, Competing in taxes and investment under fiscal equalization, Journal of Public Economics, vol.92, issue.12, pp.2392-2402, 2008.
DOI : 10.1016/j.jpubeco.2007.11.012

J. Hines and R. Thaler, Anomalies: The Flypaper Effect, Journal of Economic Perspectives, vol.9, issue.4, pp.217-226, 1995.
DOI : 10.1257/jep.9.4.217

B. Knight, Endogenous Federal Grants and Crowd-out of State Government Spending: Theory and Evidence from the Federal Highway Aid Program, American Economic Review, vol.92, issue.1, pp.71-92, 2002.
DOI : 10.1257/000282802760015612

M. Kothenburger, Tax Competition and Fiscal Equalization, International Tax and Public Finance, vol.9, issue.4, pp.391-408, 2002.
DOI : 10.1023/A:1016511918510

C. R. Martell and B. M. Smith, Grant Levels and Debt Issuance: Is There a Relationship? Is There Symmetry?, Public Budgeting <html_ent glyph="@amp;" ascii="&"/> Finance, vol.89, issue.1, pp.65-81, 2004.
DOI : 10.1016/S0161-8938(01)00070-9

J. Martinez-vazquez and M. Rider, Fiscal Decentralization and Economic Growth : a Comparative Study of China and India, Indian Journal Of Economics And Business (Special Issue China and India, pp.1-18, 2006.

T. Mogues and S. Benin, Do External Grants to District Governments Discourage Own Revenue Generation? A Look at Local Public Finance Dynamics in Ghana, World Development, vol.40, issue.5, pp.1054-1067, 2012.
DOI : 10.1016/j.worlddev.2011.12.001

M. Moore, Between coercion and contract: Competing narratives on taxation and governance, Taxation and state-building in developing countries, d. bräutig edn, 2008.

H. K. Nagarajan, H. P. Binswanger-mkhize, and S. S. Meenakshisundaram, Decentralization and Empowerment for Rural Development, 2014.

W. E. Oates, Fiscal Decentralisation and Economic Development, National Tax Journal, vol.46, issue.2, pp.237-243, 1993.

. Prud-'homme, The Dangers of Decentralization, p.2012, 1995.

I. Rajaraman and G. Vasishtha, Impact of grants on tax effort of local government, Economic and Political Weekly, vol.35, issue.33, pp.2943-2948, 2000.

J. Rodden, And the Last shall be First: Federalism and Soft Budget Constraints in the Germany, 2005.

M. Smart, Taxation and Deadweight Loss in a System of Intergovernmental Transfers, The Canadian Journal of Economics, vol.31, issue.1, pp.189-206, 1998.
DOI : 10.2307/136384

A. Solé-ollé and P. Sorribas-navarro, The effects of partisan alignment on the allocation of intergovernmental transfers. Differences-in-differences estimates for Spain, Journal of Public Economics, vol.92, issue.12, pp.2302-2319, 2008.
DOI : 10.1016/j.jpubeco.2007.06.014

T. Ter-minassian, Fiscal Federalism in Theory and Practice, 1997.

C. Tiebout, A Pure Theory of Local Expenditures, Journal of Political Economy, vol.64, issue.5, pp.416-424, 1959.
DOI : 10.1086/257839

B. Weingast, Second generation fiscal federalism: The implications of fiscal incentives, Journal of Urban Economics, vol.65, issue.3, pp.279-293, 2009.
DOI : 10.1016/j.jue.2008.12.005

B. Weingast, Second Generation Fiscal Federalism: Political Aspects of Decentralization and Economic Development, World Development, vol.53, pp.14-25, 2014.
DOI : 10.1016/j.worlddev.2013.01.003

D. Wildasin, The welfare effects of intergovernmental grants in an economy with independent jurisdictions, Journal of Urban Economics, vol.13, issue.2, pp.147-164, 1983.
DOI : 10.1016/0094-1190(83)90002-5

D. Wildasin, The welfare effects of intergovernmental grants in an economy with distortionary local taxes, Journal of Public Economics, vol.25, issue.1-2, pp.103-125, 1984.
DOI : 10.1016/0047-2727(84)90046-X

W. Bank, The Changing Wealth of Nations: Measuring Sustainable Development in the New Millennium, 2015.

E. Zhuravskaya, Incentives to provide local public goods: fiscal federalism, Russian style, Journal of Public Economics, vol.76, issue.3, pp.337-368, 2000.
DOI : 10.1016/S0047-2727(99)00090-0