Despite of the above important findings, this study is limited in several ways. First, the IMR census data are available only for six years since the 1980s. The low number of observations will not allow much variation in this key variable. Second, female literacy data are not available, which constrains the inclusion of education effects for pregnant women on the IMRs. Finally, fiscal decentralization is measured from the expenditure side with a policy variable and in aggregate level only and does not take into account the possible effects arising from revenue structure and expenditure structure.
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