Description
Book SynopsisThis highly original book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. The three key issues required for a well designed financing system are analyzed in depth herein, namely: tax assignment, equalization grants (i.e. redistribution of money from the wealthy regions or the national government to poorer regions) and the role of regional government in the administration of taxes.
Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.
Table of ContentsContents: Preface INTRODUCTION 1. The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms Núria Bosch and José M Durán PART I: TAX ASSIGNMENT 2. Revenue Assignments in the Practice of Fiscal Decentralization Jorge Martínez-Vázquez 3. Tax Assignment and Tax Autonomy in OECD Countries Hansjörg Blöchliger 4. Tax Assignment and Regional Co-responsibility in Spain Juan A. Gimeno Ullastres PART II: FISCAL EQUALIZATION 5. Fiscal Equalization: The Canadian Experience Robin Boadway 6. Fiscal Equalization in Germany Thiess Buettner 7. Fiscal Equalization in Spain Jesús Ruiz-Huerta Carbonell and Ana Herrero Alcalde PART III: TAX ADMINISTRATION 8. Tax Coordination under the Canadian Tax System Paul Berg-Dick, Michel Carreau, Deanne Field and Mireille Éthier 9. The Decentralization of Tax Administration in Germany: Consequences Alexander Ulbricht 10. Current Situation and Proposals for Reform of Spain’s Tax Administration Alejandro Esteller Moré Index
