IDEAS home Printed from https://ideas.repec.org/a/sae/envirc/v5y1987i3p267-285.html
   My bibliography  Save this article

Tax Assignment in Multilevel Systems of Government: A Political-Economic Approach and the Case of Spain

Author

Listed:
  • R J Bennett

    (London School of Economics, Houghton Street, London WC2A 2AE)

Abstract

In this paper the question of tax assignment in multiple-level systems of government is addressed. Existing economic theory of fiscal federalism, which is the main source of information on tax assignment, is reviewed and various criticisms of this theory, as a normative theory, are outlined which indicate major difficulties in application to practice. Where a strong desire for decentralisation exists, such as in Spain, an alternative political-economic approach is suggested. This is then used to comment on developments in Spain where, it is concluded, the present assignment of taxing powers is insufficient to guarantee the autonomy of the regional governments. For Spain, regional access to a share of the VAT or personal income tax is suggested as the best option for tax reform in order to offer sufficient regional tax autonomy.

Suggested Citation

  • R J Bennett, 1987. "Tax Assignment in Multilevel Systems of Government: A Political-Economic Approach and the Case of Spain," Environment and Planning C, , vol. 5(3), pages 267-285, September.
    • Handle: RePEc:sae:envirc:v:5:y:1987:i:3:p:267-285
    DOI: 10.1068/c050267
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1068/c050267
    Download Restriction: no
    File URL: https://libkey.io/10.1068/c050267?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Tresch, Richard W., 2014. "Public Finance," Elsevier Monographs, Elsevier, edition 3, number 9780124158344.
    2. Albert Breton, 1974. "The economic theory of representative government: A reply," Public Choice, Springer, vol. 20(1), pages 129-133, December.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Tsjalle van der Burg & Aloys Prinz, 2010. "Empowering Firm Owners by Separating Voting from Buying and Selling Shares," Review of Social Economy, Taylor & Francis Journals, vol. 68(1), pages 69-91.
    2. Partha Gangopadhyay & Shyam Nath, 2001. "Bargaining, Coalitions and Local Expenditure," Urban Studies, Urban Studies Journal Limited, vol. 38(13), pages 2379-2391, December.
    3. Michael L. Katz & Harvey S. Rosen, 1985. "Tax Analysis in an Oligopoly Model," Public Finance Review, , vol. 13(1), pages 3-20, January.
    4. Cont, Walter & Porto, Alberto, 2014. "Personal and regional redistribution through public finance in a federal setting," The Quarterly Review of Economics and Finance, Elsevier, vol. 54(4), pages 563-578.
    5. Hummel Jeffrey Rogers & Lavoie Don, 1994. "National Defense And The Public-Goods Problem," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 5(2-3), pages 353-378, June.
    6. James A. Brander & Barbara J. Spencer, 1986. "International Oligopoly and Asymmetric Labour Market Institutions," NBER Working Papers 2038, National Bureau of Economic Research, Inc.
    7. Hanna Shevchenko, 2017. "Regulatory Policy And Optimization Of Investment Resource Allocation In The Model Of Functioning Of Recreation Industry," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(1).
    8. Dennis Mueller & Peter Murrell, 1986. "Interest groups and the size of government," Public Choice, Springer, vol. 48(2), pages 125-145, January.
    9. Michael A. Nelson, 2000. "Electoral Cycles and the Politics of State Tax Policy," Public Finance Review, , vol. 28(6), pages 540-560, November.
    10. Rosella Levaggi & Francesco Menoncin, 2014. "Health care expenditure decisions in the presence of devolution and equalisation grants," International Journal of Health Economics and Management, Springer, vol. 14(4), pages 355-368, December.
    11. Sören Blomquist & Luca Micheletto, 2009. "Nonlinear Income Taxation And Matching Grants In A Federation With Decentralized In-Kind Transfers," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 50(2), pages 543-575, May.
    12. van Velthoven, Ben & van Winden, Frans, 1985. "Towards a politico-economic theory of social security," European Economic Review, Elsevier, vol. 27(2), pages 263-289, March.
    13. Timothy J. Goodspeed & Daphne A. Kenyon, 1993. "The Nonprofit Sector's Capital Constraint: Does It Provide a Rationale for the Tax Exemption Granted To Nonprofit Firms?," Public Finance Review, , vol. 21(4), pages 415-433, October.
    14. Martin Adler & Stefanie Peer & Tanja Sinozic, 2019. "Autonomous, Connected, Electric Shared vehicles (ACES) and public finance: an explorative analysis," Tinbergen Institute Discussion Papers 19-005/VIII, Tinbergen Institute.
    15. Eric Dubois, 2016. "Political Business Cycles 40 Years after Nordhaus," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01291401, HAL.
    16. Francisco Arcelus & Gary Mauser & Z. Spindler, 1978. "The right to vote no: revising the voting system and resuscitating the F-Y voter," Public Choice, Springer, vol. 33(4), pages 67-83, December.
    17. Ewelina Nojszewska, 2015. "Public and private funding of the health care in Poland – the current state and proposals of solutions (Publiczne i prywatne finansowanie ochrony zdrowia w Polsce – stan obecny i propozycje rozwiazan)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 13(53), pages 15-36.
    18. Edgar K. Browning, 1999. "The Myth of Fiscal Externalities," Public Finance Review, , vol. 27(1), pages 3-18, January.
    19. Robin Boadway, 1998. "The Mirrlees Approach to the Theory of Economic Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 67-81, February.
    20. M. Mar㈠& M. Sarcinelli, 1994. "The European Union: how to assign the functions of government," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 47(191), pages 341-377.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:envirc:v:5:y:1987:i:3:p:267-285. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.