It is my understanding that not only government but also local authorities issue bonds. This answer on Money and Finance Stack Exchange suggests that such debts are not accounted in the computation of the government debt (At least for the US).
- Is there an estimate of the total municipal bond per countries?
- Could a very indebted country try to reduce his debt to GDP ratio forcing local authorities to issue more bond and thus reducing the government spending? If yes, is there any country that attempted this strategy?