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

  • Santiago Lago Peñas

    ()

    (Universidad de Vigo)

  • Jorge Martínez Vázquez

    ()

    (Georgia State University)

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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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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  1. 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.
  2. Wildasin, David E., 1989. "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," Journal of Urban Economics, Elsevier, vol. 25(2), pages 193-212, March.
  3. 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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  8. Michael Keen, 1998. "Vertical Tax Externalities in the Theory of Fiscal Federalism," IMF Staff Papers, Palgrave Macmillan, vol. 45(3), pages 454-485, September.
  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, June.
  10. Roger H. Gordon, 1982. "An Optimal Taxation Approach to Fiscal Federalism," NBER Working Papers 1004, National Bureau of Economic Research, Inc.
  11. 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.
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  13. 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.
  14. Michael Keen, 2000. "VIVAT, CVAT and All That; New Forms of Value-Added Tax for Federal Systems," IMF Working Papers 00/83, International Monetary Fund.
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