Title: Fiscal federalism and political decentralization : lessons from Spain, Germany, and Canada /
Authors: Bosch, Núria.; Durán, José María.
Publisher: Edward Elgar,
Year: 2008
Subjects: Intergovernmental fiscal relations.; Intergovernmental fiscal relations Spain.; Intergovernmental fiscal relations Germany; Intergovernmental fiscal relations Canada.; Decentralization in government Spain.; Decentralization in government Germany.; Decentralization in government Canada.
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."--Jacket.
Contents: The financing system of Spanish regions: main features, weak points and possible reforms / Núria Bosch and José M. Durán -- Revenue assignments in the practice of fiscal decentralization / Jorge Martínez-Vázquez -- Tax assignment and tax autonomy in OECD countries / Hansjö̈rg Blöchliger -- Tax assignment and regional co-responsibility in Spain / Juan A. Gimeno Ullastres -- Fiscal equalization: the Canadian experience / Robin Boadway -- Fiscal equalization in Germany / Thiess Buettner -- Fiscal equalization in Spain / Jesús Ruiz-Huerta Carbonell and Ana Herrero Alcalde -- Tax coordination under the Canadian tax system / Paul Berg-Dick, Michel Carreau, Deanne Field and Mireille Éthier -- The decentralization of tax administration in Germany: consequences / Alexander Ulbricht -- Current situation and proposals for reform of Spain's tax administration / Alejandro Esteller Moré.