• Theme 1: Design and optimization of revenue instruments and regulation, integrating earmarked taxes, regulation-based taxation, and risk considerations to assess welfare, incidence, and stability of revenue systems [1], [10], [13], [9], [19].

• Theme 2: Determinants of state and local expenditures and intergovernmental flows, emphasizing cross-jurisdiction variation, transfers, and econometric evidence guiding fiscal federalism [3], [6], [17], [14], [15], [18].

• Theme 3: Public goods provision, Lindahl theory, and redistribution—investigating efficient funding and allocation of public services and government grants [7], [8], [5], [11], [12].

• Theme 4: Budgetary process and political economy shaping fiscal policy and macro-stability, with institutions, incentives, transfer design, and automatic stabilization [4], [16], [18], [19].