Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Title:
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Author:
Bosch, Núria.
ISBN:
9781847204677
Publication Information:
Cheltenham, UK ; Northampton, MA : Edward Elgar, c2008.
Physical Description:
xix, 257 p. : ill. ; 24 cm.
Series:
Studies in fiscal federalism and state-local finance
Series Title:
Studies in fiscal federalism and state-local finance
Contents:
1. The financing system of Spanish regions: main features, weak points and possible reforms / Nuria Bosch and Jose M. Duran -- Pt. I. Tax Assignment -- 2. Revenue assignments in the practice of fiscal decentralization / Jorge Martinez-Vazquez -- 3. Tax assignment and tax autonomy in OECD countries / Hansjorg Blochliger -- 4. Tax assignment and regional co-responsibility in Spain / Juan A. Gimeno Ullastres -- Pt. 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 -- Pt. 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.
Abstract:
"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."--BOOK JACKET.
Subject Term: