This chapter explores federal fiscal reforms from the perspective of the political economy of reform. It draws on ten country studies to consider how political, economic and institutional factors shape the design, adoption, and implementation of changes to intergovernmental fiscal frameworks. The chapter first discusses the external conditions most conducive to fiscal federalism reforms. It then goes on to discuss the timing and the scope of reforms. Finally, it assesses the reform process itself and how closely intertwined with policy design it is. The chapter illustrates its observations with the outcomes and examples drawn from the ten case studies and a few other reform episodes. The final section succinctly concludes.