This 2022 edition expands the country coverage and now includes data for 135 countries, covering 93% of global population and 94% of GDP. The Observatory includes a fiscal database that covers dozens of indicators on subnational expenditure, investment, revenue and debt as of 2020, as well as on subnational government organisation and reforms as of 2021-2022. The website (www.sng-wofi.org) provides access to the database as well as a tool to compare countries across key dimensions. The platform also provides country and territory profiles presenting multi-level governance and subnational finance systems in 135 federal and unitary countries. […]