This paper studies the decentralization process of public spending in Spain, which has been one of the main landmarks in recent years, and not only in Spain but also in many different countries. The classical assumption to speak about this kind of processes is the theory of fiscal federalism. However, nowadays this theory is considered more as a set of general "guidelines" than a practical rule of application. To undertake this study the article proposes a new method to describe the outcomes of the decentralization process through the functional classification of spending. The analysis of the data in each level of government -central, regional and local- is made in order to justify the process. So far, mainly political motives have justified the transference of competencies from the central to the regional and local governments in Spain. The fiscal federalism theory can enlighten our analysis from a theoretical point of view
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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number
8056.
Length: Date of creation: 2001 Date of revision: Publication status: Published in Public Finance and Management 1.4(2001): pp. 500-556 Handle: RePEc:pra:mprapa:8056
Find related papers by JEL classification: E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
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