Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada

Front Cover
Nuria Bosch, José M. Durán
Edward Elgar Publishing, Jan 1, 2008 - Political Science - 288 pages
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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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Contents

main features weak points and possible reforms
3
PART I Tax assignment
25
2 Revenue assignments in the practice of fiscal decentralization1
27
3 Tax assignment and tax autonomy in OECD countries
56
4 Tax assignment and regional coresponsibility in Spain
74
PART II Fiscal equalization
107
the Canadian experience
109
6 Fiscal equalization in Germany
137
7 Fiscal equalization in Spain
147
PART III Tax administration
167
8 Tax coordination under the Canadian tax system
169
consequences
193
10 Current situation and proposals for reform of Spains tax administration
209
Index
249
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