This report is the fruit of an international initiative led by the Organisation for Economic Cooperation and Development (OECD) and United Cities and Local Governments (UCLG). With four supporting partners, 50 Steering Committee members, 120+ countries, 50 local and national experts, collecting, collating and analysing the 10,000+ data points on subnational government structure and finance this publication gathers was truly a collective effort. But this effort has never been more important or relevant. […]