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La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado

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  • Santiago Lago Peñas

    ()
    (Universidad de Vigo)

  • Jorge Martínez Vázquez

    ()
    (Georgia State University)

Abstract

Even though fiscal decentralization in Spain has advanced in several fronts over the last three decades, important issues remain and the decentralization of tax capacity to regions is among the most important unfinished items. This review paper focuses on what has gone wrong and the causes for it, at the same time that proposes several avenues for reform in the future. The paper is divided in two parts. First, we quickly review the theoretical foundations of revenue assignments and the most relevant international experience in this area. Second, we critically assess the Spanish experience to date and outline what needs to be done in the future to strengthen fiscal autonomy, responsibility and accountability of sub-national governments

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 192 (2010)
Issue (Month): 1 (March)
Pages: 129-151

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Handle: RePEc:hpe:journl:y:2010:v:192:i:1:p:129-151

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Related research

Keywords: Fiscal federalism; tax decentralization; regional taxation;

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  1. WILDASIN, David E., . "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," CORE Discussion Papers RP -831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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  3. Wildasin, David E., 1983. "The welfare effects of intergovernmental grants in an economy with independent jurisdictions," Journal of Urban Economics, Elsevier, vol. 13(2), pages 147-164, March.
  4. Santiago Lago-Peñas, . "Evolving Federations and Regional Public Deficits: Testing the Bailout Hypothesis in the Spanish Case," Studies on the Spanish Economy 193, FEDEA.
  5. Michael Keen, 1998. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
  6. Boadway,Robin & Shah,Anwar, 2009. "Fiscal Federalism," Cambridge Books, Cambridge University Press, number 9780521732116, April.
  7. Richard Bird & Pierre-Pascal Gendron, 2000. "CVAT, VIVAT, and Dual VAT: Vertical ``Sharing'' and Interstate Trade," International Tax and Public Finance, Springer, vol. 7(6), pages 753-761, December.
  8. Thierry Madiès & Sonia Paty & Yvon Rocaboy, 2005. "Les stratégies fiscales des collectivités locales. De la théorie à la réalité," Revue de l'OFCE, Presses de Sciences-Po, vol. 94(3), pages 283-315.
  9. Jonathan A. Rodden & Gunnar S. Eskeland (ed.), 2003. "Fiscal Decentralization and the Challenge of Hard Budget Constraints," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262182297, December.
  10. Richard M. Bird & Robert D. Ebel, 2005. "Subsidiarity, Solidarity, and Asymmetry," International Tax Program Papers 0509, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
  11. Wilson, John Douglas, 1999. "Theories of Tax Competition," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 269-304, June.
  12. Richard Bird & Pierre Gendron, 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?," International Tax and Public Finance, Springer, vol. 5(3), pages 429-442, July.
  13. Michael Keen, 2000. "VIVAT, CVAT and All That," IMF Working Papers 00/83, International Monetary Fund.
  14. Arnott, Richard & Grieson, Ronald E., 1981. "Optimal fiscal policy for a state or local government," Journal of Urban Economics, Elsevier, vol. 9(1), pages 23-48, January.
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Cited by:
  1. Santiago Lago-Peñas, . "Evolving Federations and Regional Public Deficits: Testing the Bailout Hypothesis in the Spanish Case," Studies on the Spanish Economy 193, FEDEA.

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