Choosing To Be Different (Or Not): Personal Income Taxes At The Subnational Level In Canada And Spain
. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian Provinces and the Spanish Autonomous Communities on the PIT. This tax is chosen because it is one of the most politically visible taxes.The main interest of this comparison lays in the fact that, despite the prevailing differences in the constitutional and institutional backgrounds of these countries, some of the outcomes are similar or at least comparable and there is reason to believe that it will continue to be that way. The paper is divided in three parts. First, the constitutional, legal and institutional framework of both countries are presented, by paying special attention to the elements relevant to taxation. Second we examine the outcomes in both countries, paying the most attention to the field of PIT. Third we compare and contrast these uses.
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- Miguel-Angel López García, 2005.
"La vivienda y la reforma fiscal de 1998: un ejercicio de simulación,"
Hacienda Pública Española,
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- Fidel Picos Sánchez, . "Modelo Dual De Irpf Y Equidad: Un Nuevo Enfoque Teórico Y Su Aplicación Al Caso Español," Working Papers 8-04 Classification-JEL :, Instituto de Estudios Fiscales.
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