This data set has been used to estimate the impact of fiscal decentralisation on the size of anti-covid measures implemented by the 31 countries studied by LEGITIMULT. It includes statistical information on the intensity of the economic measures implemented by each country and all the potential explanatory factors of that measures: a) economic (GDP per capita, unemployment rate, poverty rate, self employed workers, share of tourism sector over GDP, public debt); b) institutional (ideology of national governments, share of subnational expenditure, share of subnational resources, regional authority index and severity of the lockdown); c) health related (deceased due to Covid and Covid-19 cases). The data have been collected from the Oxford Covid-19 Government Response Tracker and Eurostat. If you have questions regarding this data set, please contact the leader of WP6: Economic Sustainability.