The Effects of Fiscal Decentralisation on Publicly Provided Services and Labour Markets
研究了意大利市镇财政自主权改革如何通过增加地方财产税收入扩大公共服务（如幼儿园），进而提高女性劳动供给、缩小就业性别差距。
Abstract This paper studies how fiscal decentralisation affects labour supply. It explores a reform that increased the fiscal autonomy of Italian municipalities by replacing government transfers with revenues from a local property tax. Our identification leverages cross-municipal variation in the degree of decentralisation that stems from differences in the average age of buildings caused by World War II bombings. Decentralisation expanded municipal services, such as nursery schools, especially in areas with greater political competition. The paper then investigates how the reform affected labour markets. Decentralisation increased female labour supply—probably through expanded availability of nursery schools—thereby reducing the gender gap in employment.