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

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

Label
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Title
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Contributor
Subject
Language
eng
Summary
Collection of articles analysing 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. Three key issues required for a well designed financing system are analysed in depth, 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 local governments in the administration of taxes
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Bosch, N
  • Durán, J.M
Series statement
Studies in fiscal federalism and state-local finance
http://library.link/vocab/subjectName
  • fiscal federalism
  • decentralization
Label
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Instantiates
Publication
Contents
  • The financing system of Spanish regions : main features, weak points and possible reforms
  • Bosch, N.
  • Durán, J.M.
  • ; p. 3-26
  • Revenue assignments in the practice of fiscal decentralization
  • Martínez-Vázquez, J.
  • ; p. 27-55
  • Tax assignment and tax autonomy in OECD countries
  • Blöchliger, H.
  • ; p. 56-74
  • Tax assignment and regional co-responsibility in Spain
  • Gimeno Ullastres, J.A.
  • ; p. 74-107
  • Fiscal equalization : the Canadian experience
  • Boadway, R.
  • ; p. 109-136
  • Fiscal equalization in Germany
  • Buettner, T.
  • ; p. 137-146
  • Fiscal equalization in Spain
  • Ruiz-Huerta Carbonell, J.
  • Herrero Alcalde, A.
  • ; p. 147-168
  • Tax co-ordination under the Canadian tax system
  • Berg-Dick [et al.], P.
  • ; p. 169-192
  • The decentralization of tax administration in Germany : consequences
  • Ulbricht, A.
  • ; p. 193-208
  • Current situation and proposals for reform of Spain's tax administration
  • Esteller Moré, A.
  • ; p. 209-240
Extent
xix, 272 p.
Isbn
9781847204677
Isbn Type
(print)
Label
Fiscal federalism and political decentralization : lessons from Spain, Germany and Canada
Publication
Contents
  • The financing system of Spanish regions : main features, weak points and possible reforms
  • Bosch, N.
  • Durán, J.M.
  • ; p. 3-26
  • Revenue assignments in the practice of fiscal decentralization
  • Martínez-Vázquez, J.
  • ; p. 27-55
  • Tax assignment and tax autonomy in OECD countries
  • Blöchliger, H.
  • ; p. 56-74
  • Tax assignment and regional co-responsibility in Spain
  • Gimeno Ullastres, J.A.
  • ; p. 74-107
  • Fiscal equalization : the Canadian experience
  • Boadway, R.
  • ; p. 109-136
  • Fiscal equalization in Germany
  • Buettner, T.
  • ; p. 137-146
  • Fiscal equalization in Spain
  • Ruiz-Huerta Carbonell, J.
  • Herrero Alcalde, A.
  • ; p. 147-168
  • Tax co-ordination under the Canadian tax system
  • Berg-Dick [et al.], P.
  • ; p. 169-192
  • The decentralization of tax administration in Germany : consequences
  • Ulbricht, A.
  • ; p. 193-208
  • Current situation and proposals for reform of Spain's tax administration
  • Esteller Moré, A.
  • ; p. 209-240
Extent
xix, 272 p.
Isbn
9781847204677
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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