Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada (Studies in Fiscal Federalism and State-Local Finance)

COVER......Page 2
COPYRIGHT......Page 5
Contents......Page 6
Contributors......Page 8
Preface......Page 10
Editorial introduction......Page 12
INTRODUCTION......Page 22
1. The financing system of Spanish regions: main features, weak points and possible reforms......Page 24
PART I Tax assignment......Page 46
2. Revenue assignments in the practice of fiscal decentralization1......Page 48
3. Tax assignment and tax autonomy in OECD countries......Page 77
4. Tax assignment and regional co-responsibility in Spain......Page 95
PART II Fiscal equalization......Page 128
5. Fiscal equalization: the Canadian experience......Page 130
6. Fiscal equalization in Germany......Page 158
7. Fiscal equalization in Spain......Page 168
PART III Tax administration......Page 188
8. Tax coordination under the Canadian tax system......Page 190
9. The decentralization of tax administration in Germany: consequences......Page 214
10. Current situation and proposals for reform of Spain’s tax administration......Page 230
Index......Page 270