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

ISBN: 978-1-84720-467-7
Materia: Hacienda pública y sistemas fiscales
Autor: Bosch, Nuria; Duran, Jose
Editorial: Edward Elgar
Edición: 2008
Encuadernación: Tapa dura
Páginas: 272
PVP: 127,40 €

Reseña:
This highly original book analyses 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 analysed 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.

Índice:
Contents:PrefaceNuria Bosch and Jose M DuranINTRODUCTION1. The Financing System of Spanish Regions: Main Features, Weak Points and Possible ReformsNuria Bosch and Jose M DuranPART I: TAX ASSIGNMENT2. Revenue Assignments in the Practice of Fiscal DecentralizationJorge Martinez-Vazquez3. Tax Assignment and Tax Autonomy in OECD CountriesHansjorg Blochliger4. Tax Assignment and Regional Co-responsibility in SpainJuan A. Gimeno UllastresPART II: FISCAL EQUALIZATION5. Fiscal Equalization: The Canadian ExperienceRobin Boadway6. Fiscal Equalization in GermanyThiess Buettner7. Fiscal Equalization in Spain Jesus Ruiz-Huerta Carbonell and Ana Herrero AlcaldePART III: TAX ADMINISTRATION8. Tax Coordination under the Canadian Tax SystemPaul Berg-Dick, Michel Carreau, Deanne Field and Mireille Ethier9. The Decentralisation of Tax Administration in Germany: ConsequencesAlexander Ulbricht10. Current Situation and Proposals for Reform of Spain's Tax AdministrationAlejandro Esteller MoreIndex