Fiscal Federalism and Political Decentralization:

Fiscal Federalism and Political Decentralization:

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Overview

Fiscal Federalism and Political Decentralization: by Nuria Bosch

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.

Product Details

ISBN-13: 9781847204677
Publisher: Elgar, Edward Publishing, Inc.
Publication date: 08/31/2008
Series: Studies in Fiscal Federalism and Statendash;local Finance Series
Pages: 288
Product dimensions: 6.10(w) x 9.30(h) x 1.10(d)

About the Author

Edited by Núria Bosch, Professor of Public Finance and José M. Durán, Lecturer of Public Finance, University of Barcelona and Institut d’Economia de Barcelona, Spain

Table of Contents

Contents:
Preface
INTRODUCTION
1. The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms
Núria Bosch and José M Durán
PART I: TAX ASSIGNMENT
2. Revenue Assignments in the Practice of Fiscal Decentralization
Jorge Martínez-Vázquez
3. Tax Assignment and Tax Autonomy in OECD Countries
Hansjörg Blöchliger
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
Jesús 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 Éthier
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 Moré
Index

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