Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
著者
書誌事項
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
(Studies in fiscal federalism and state-local finance)
Edward Elgar, c2008
大学図書館所蔵 全24件
  青森
  岩手
  宮城
  秋田
  山形
  福島
  茨城
  栃木
  群馬
  埼玉
  千葉
  東京
  神奈川
  新潟
  富山
  石川
  福井
  山梨
  長野
  岐阜
  静岡
  愛知
  三重
  滋賀
  京都
  大阪
  兵庫
  奈良
  和歌山
  鳥取
  島根
  岡山
  広島
  山口
  徳島
  香川
  愛媛
  高知
  福岡
  佐賀
  長崎
  熊本
  大分
  宮崎
  鹿児島
  沖縄
  韓国
  中国
  タイ
  イギリス
  ドイツ
  スイス
  フランス
  ベルギー
  オランダ
  スウェーデン
  ノルウェー
  アメリカ
注記
Includes bibliographical references and index
内容説明・目次
内容説明
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. 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.
目次
Contents:
Preface
INTRODUCTION
1. The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms
Nuria Bosch and Jose M Duran
PART I: TAX ASSIGNMENT
2. Revenue Assignments in the Practice of Fiscal Decentralization
Jorge Martinez-Vazquez
3. Tax Assignment and Tax Autonomy in OECD Countries
Hansjoerg Bloechliger
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
Jesus 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 Ethier
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 More
Index
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