Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada (Studies in Fiscal Federalism and State-Local Finance)

This highly original book analyses 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 analysed 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. COVER......Page 2 COPYRIGHT......Page 5 Contents......Page 6 Contributors......Page 8 Preface......Page 10 Editorial introduction......Page 12 INTRODUCTION......Page 22 1. The financing system of Spanish regions: main features, weak points and possible reforms......Page 24 PART I Tax assignment......Page 46 2. Revenue assignments in the practice of fiscal decentralization1......Page 48 3. Tax assignment and tax autonomy in OECD countries......Page 77 4. Tax assignment and regional co-responsibility in Spain......Page 95 PART II Fiscal equalization......Page 128 5. Fiscal equalization: the Canadian experience......Page 130 6. Fiscal equalization in Germany......Page 158 7. Fiscal equalization in Spain......Page 168 PART III Tax administration......Page 188 8. Tax coordination under the Canadian tax system......Page 190 9. The decentralization of tax administration in Germany: consequences......Page 214 10. Current situation and proposals for reform of Spain’s tax administration......Page 230 Index......Page 270 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. "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. Analyses political decentralization and fiscal federalism in Canada, Germany and Spain. This book analyses three key issues required for a well designed financing system, namely: tax assignment, equalization grants, and the role of regional government in the administration of taxes. It is intended for academics and researchers of economics