HIROKO UCHIMURA Associate Senior Research Fellow at the Institute of Developing Economies (IDE-JETRO) Japan. Her research interests include intergovernmental fiscal relationships, health financing and health system reforms, as well as issues related to income distribution. Her work mainly focuses on developing countries in Asia.

• A Broader View of Fiscal Decentralization in Developing Countries Fiscal Decentralization in the Philippines after the 1991 Code Health Development in the Decentralized Health System of the Philippines Intergovernmental Fiscal relationships in Vietnam after the 2002 State Budget Law The Diversity of Fiscal Decentralization below Provincial Level and Its Relation to Development in Vietnam Decentralization and Economic Development in Thailand

HIROKO UCHIMURA Associate Senior Research Fellow at the Institute of Developing Economies (IDE-JETRO) Japan. Her research interests include intergovernmental fiscal relationships, health financing and health system reforms, as well as issues related to income distribution. Her work mainly focuses on developing countries in Asia.

• A Broader View of Fiscal Decentralization in Developing Countries Fiscal Decentralization in the Philippines after the 1991 Code Health Development in the Decentralized Health System of the Philippines Intergovernmental Fiscal relationships in Vietnam after the 2002 State Budget Law The Diversity of Fiscal Decentralization below Provincial Level and Its Relation to Development in Vietnam Decentralization and Economic Development in Thailand