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Fiscal Equalization in Spain

In: Fiscal Federalism and Political Decentralization

Author

Listed:
  • Jesús Ruiz-Huerta Carbonell
  • Ana Herrero Alcalde

Abstract

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.

Suggested Citation

  • Jesús Ruiz-Huerta Carbonell & Ana Herrero Alcalde, 2008. "Fiscal Equalization in Spain," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 7, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:12838_7
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