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La federalización de una Hacienda centralista en un país no federal: España, 1845-2008

  • Eduardo J. Alonso Olea

    ()

    (Universidad del Pais Vasco)

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    During the last thirty years, one of the basic points of the political and economic rows in Spain has been the shaping of the State of the autonomies and its financing. On the other hand, the terms, «fiscal decentralization» and «Spain», have been traditionally antithetical. This long historical path, dominated by a centralized State, which starts off in the tax system in 1845, clearly differed from the 1978 Constitution. It is not a federal Constitution, yet prefigures a building of the state, the one dealing with the autonomies, which has maintained a clear decentralizing path in the last decades, yet with a clear asymmetry between income and expense management.

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    File URL: http://revistas.pucp.edu.pe/index.php/economia/article/view/947/914
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    Article provided by Fondo Editorial de la Pontificia Universidad Católica del Perú in its journal Revista Economía.

    Volume (Year): (2009)
    Issue (Month): 64 ()
    Pages: 9-44

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    Handle: RePEc:pcp:pucrev:y:2009:i:64:p:9-44
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