Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada
Nuria Bosch, José M. Durán
Edward Elgar Publishing, Jan 1, 2008 - Political Science - 288 pages
This 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.
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main features weak points and possible reforms
PART I Tax assignment
2 Revenue assignments in the practice of fiscal decentralization1
3 Tax assignment and tax autonomy in OECD countries
4 Tax assignment and regional coresponsibility in Spain
PART II Fiscal equalization
the Canadian experience
6 Fiscal equalization in Germany
Other editions - View all
AEAT aﬀect agreement applied assessment audit Autonomous Communities Balearic Islands Basque Country beneﬁt Boadway budget Canada Canada Revenue Agency Canadian Catalonia ceded taxes central government co-responsibility costs deﬁned diﬀerent diﬀerentiation diﬃcult economic eﬀective eﬃciency eﬀort equalization system equalization transfers excise expenditure needs federal government ﬁgures ﬁnal Finance ﬁnancial ﬁnancing system ﬁrst ﬁscal capacity ﬁscal equalization Fiscal Federalism German harmonization increase jurisdictions Länder levels of government Martínez-Vázquez ment municipalities normative OECD percent personal income tax principle problem property tax provinces provincial tax public services Quebec redistribution reﬂect reform regional responsibilities retail revenue assignments revenue sources sales tax signiﬁcant Spain Spanish speciﬁc Statute of Autonomy sub-central governments sub-national governments sub-national taxes Suﬃciency Fund tax administration tax assignment tax autonomy tax base tax capacity tax collection tax competition tax compliance tax harmonization tax oﬃce tax rates tax revenue tax system taxation taxpayers territorial tion value-added tax