Fiscal federalism and political decentralization lessons from Spain, Germany, and Canada
pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration
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Other Authors: | |
Format: | eBook |
Language: | English |
Published: |
Cheltenham
Edward Elgar
c2008
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Series: | Studies in fiscal federalism and state-local finance
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Online Access: | |
Collection: | Edward Elgar eBook Archive - Collection details see MPG.ReNa |
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 |
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Physical Description: | xix, 257 p ill |
ISBN: | 9781847204677 9781848442719 1847204678 |