Le nouveau fédéralisme financier en Espagne. Une analyse critique
The purpose of this paper deals with recent reforms related to decentralization in Spain over the recent period. Focusing on regional government (the so called Comunidades Autónomas, CCAAs), we show that these reforms aim at reducing the existing fiscal vertical imbalance between regional expenditures which has been widely decentralized and the relative centralization of CCAAs resources. We show that tax competition among local governments is not too fierce. Finally, we provide some insights on the efficiency of the equalization system to reduce territorial disparities.
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