Indice de Souveraineté Budgétaire (ISB) : Proposition d’un indicateur de mesure de l’autonomie financière des collectivités territoriales

This working paper proposes the Budget Sovereignty Index (BSI), an indicator designed to complement existing approaches to assessing the financial autonomy of local governments. The BSI is defined, in its basic form, as Gross Savings divided by Own Operating Revenues, multiplied by 100. The purpose