Subject(s): Industrial countries: Australia, Canada, Germany, Italy, Japan, Switzerland, UK, US -- Economies in transition: Bulgaria, China, Hungary, Russian Federation -- Intergovernmental fiscal relations in macroeconomics -- Expenditure responsibilities -- Tax -- Intergovernmental transfers -- Tax administration -- Budgetary and financial management -- Control of subnatioal government borrowing -- Developing countries : Argentina, Bolivia, Colombia, Ethiopia, India, Korea, Mexico, Nigeria