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

pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration

Bibliographic Details
Main Author: Durán, José María
Other Authors: Bosch, Núria
Format: eBook
Language:English
Published: Cheltenham Edward Elgar c2008
Series:Studies in fiscal federalism and state-local finance
Subjects:
Online Access:
Collection: Edward Elgar eBook Archive - Collection details see MPG.ReNa
Description
Summary:pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration
This 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. Three key issues required for a well designed financing system are analyzed 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
Physical Description:xix, 257 p ill
ISBN:9781847204677
9781848442719
1847204678