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Federalismo fiscal y sistema foral. ¿Un concierto desafinado?


  • Carlos Monasterio Escudero

    () (Universidad de Oviedo)


As a way of decentralizing Public Sector, the Foral System is a clear example of Asymmetrical Federalism, since Foral Finance can apply tax measures which the rest of Spanish Autonomous Communities cannot use. From the perspective of Fiscal Federalism, the Foral System gives great tax autonomy to Subcentral Finance, but as a result the Central Government has almost no tax devices. Nowadays, this system presents serious problems regarding to the contribution to national public goods financing and the cooperation to economic stabilization. In quantitative terms, analyzing financial relations between the Foral System of Basque Country and Central Government as a whole, the paid amount underestimates more than 2500 million of euros a year the contribution of Foral Finance for period 2002-2006

Suggested Citation

  • Carlos Monasterio Escudero, 2010. "Federalismo fiscal y sistema foral. ¿Un concierto desafinado?," Hacienda Pública Española, IEF, vol. 192(1), pages 59-103, March.
  • Handle: RePEc:hpe:journl:y:2010:v:192:i:1:p:59-103

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    References listed on IDEAS

    1. B Dafflon, 1992. "The assignment of functions to decentralized government: from theory to practice," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 10(3), pages 283-298, June.
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    Cited by:

    1. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.

    More about this item


    Decentralization of Public Sector; Asymmetrical Federalism; Foral System of Basque Country.;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism


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