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The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms

In: Fiscal Federalism and Political Decentralization

Author

Listed:
  • Núria Bosch
  • José M. Durán

Abstract

This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are analyzed in depth, namely: tax assignment, equalization grants – i.e. redistribution of money from the wealthy regions or the national government to poorer regions, and the role of local governments in the administration of taxes.

Suggested Citation

  • Núria Bosch & José M. Durán, 2008. "The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 1, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:12838_1
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    Citations

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    Cited by:

    1. Santiago Lago Peñas & Jorge Martínez Vázquez, 2010. "La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado," Hacienda Pública Española / Review of Public Economics, IEF, vol. 192(1), pages 129-151, March.
    2. Antoni Zabalza & Julio López-Laborda, 2011. "The new Spanish system of intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 750-786, December.

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