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Fiscal Federalism and Political Decentralization

Lessons from Spain, Germany and Canada Edited by Núria Bosch, Professor of Public Finance and José M. Durán, Lecturer of Public Finance, University of Barcelona and Institut d’Economia de Barcelona, Spain
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.
Extent: 288 pp
Hardback Price: $140.00 Web: $126.00
Publication Date: 2008
ISBN: 978 1 84720 467 7
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  • Economics and Finance
  • Political Economy
  • Public Finance
  • Politics and Public Policy
  • Political Economy
  • Public Policy
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.
 
Fiscal Federalism and Political Decentralization will be of particular interest to academics and researchers of economics, public economics, public finance and public choice. It will also appeal to politicians and policy makers as well as organizations and agencies related to the economy and fiscal federalism.
Contributors: P. Berg-Dick, H. Blöchliger, R. Boadway, N. Bosch, T. Buettner, M. Carreau, J.M Durán, A. Esteller Moré, M. Éthier, D. Field, J.A Gimeno Ullastres, A. Herrero Alcalde, J. Martínez-Vázquez, J. Ruíz-Huerta Carbonell, A. Ulbricht
Contents:

Preface

INTRODUCTION
1. The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms
Núria Bosch and José M Durán

PART I: TAX ASSIGNMENT
2. Revenue Assignments in the Practice of Fiscal Decentralization
Jorge Martínez-Vázquez

3. Tax Assignment and Tax Autonomy in OECD Countries
Hansjörg Blöchliger

4. Tax Assignment and Regional Co-responsibility in Spain
Juan A. Gimeno Ullastres

PART II: FISCAL EQUALIZATION
5. Fiscal Equalization: The Canadian Experience
Robin Boadway

6. Fiscal Equalization in Germany
Thiess Buettner

7. Fiscal Equalization in Spain
Jesús Ruiz-Huerta Carbonell and Ana Herrero Alcalde

PART III: TAX ADMINISTRATION
8. Tax Coordination under the Canadian Tax System
Paul Berg-Dick, Michel Carreau, Deanne Field and Mireille Éthier

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 Moré

Index