La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado
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
Volume (Year): 192 (2010)
Issue (Month): 1 (March)
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