Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada

Author(s)

• Bosch, Núria
• Durán, José María

Bibliographic Information

Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada

edited by Núria Bosch, José M. Durán

（Studies in fiscal federalism and state-local finance）

Edward Elgar, c2008

Note

Includes bibliographical references and index

Description and Table of Contents

Description

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.

Table of Contents

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

by "Nielsen BookData"

• NCID: BA86954879
• ISBN:
  • 9781847204677
• LCCN: 2008927956
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: Cheltenham, U.K.
• Pages/Volumes: xix, 257 p.
• Size: 25 cm
• Classification:
  • LCC : HJ197
  • DC22 : 336
• Subject Headings:
  • LCSH : Intergovernmental fiscal relations -- Germany
  • LCSH : Intergovernmental fiscal relations -- Spain
  • LCSH : Intergovernmental fiscal relations -- Canada
  • LCSH : Decentralization in government -- Germany
  • LCSH : Decentralization in government -- Spain
  • LCSH : Decentralization in government -- Canada
• Parent Bibliography ID:
  • BA29658615