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Financing Local Governments: The Spanish Experience

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Summarizing twenty five years of Spanish local public finance is not an easy task. In 1978, the new democratic Constitution completely changed the face of public administration in Spain . Until then, and apart from some minor, unsuccessful attempts at decentralization during the Second Republic in the early thirties of the last century, the model of governance was based on a pure version of Napoleonic centralism. Nevertheless, the decentralization process initiated by the Constitution gave the regional governments (that is, created ex novo) a leading role. The aim of this process was to provide the regions with growing competences and responsibilities in relation to expenditure assignments, and to a lesser extent, in revenue assignments. This new tier of government received major political and administrative support while local jurisdictions remained in the background from which they are, however, presently showing signs of emerging.

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  • F. Pedraja-Chaparro & J. Salinas-Jiménez & J. Suárez-Pandiello, 2006. "Financing Local Governments: The Spanish Experience," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0611, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    • Handle: RePEc:ays:ispwps:paper0611
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp0611.pdf
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    1. Brueckner, Jan K. & Saavedra, Luz A., 2001. "Do Local Governments Engage in Strategic Property-Tax Competition?," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(2), pages 203-230, June.
    2. Fischel, William A., 2001. "Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 157-174, March.
    3. Bird, Richard M. & Smart, Michael, 2002. "Intergovernmental Fiscal Transfers: International Lessons for Developing Countries," World Development, Elsevier, vol. 30(6), pages 899-912, June.
    4. Fischel, William A., 2001. "Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 157-74, March.
    5. Javier Suárez Pandiello, 2003. "Financiación Local y Corresponsabilidad Fiscal Local: ¿Ganamos con el Nuevo Modelo?," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 2, pages 115-128.
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    1. Isabel Argimón & Francisco Martí, 2007. "Available data on-budget and off-budget activities of Spanish central, state and local governments," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 1(1), pages 43-54, December.
    2. Guo, Si & Pei, Yun & Xie, Zoe, 2022. "A dynamic model of fiscal decentralization and public debt accumulation," Journal of Public Economics, Elsevier, vol. 212(C).
    3. Julio López Laborda & Jorge Martinez-Vazquez & Carlos Monasterio Escudero, 2006. "The Practice of Fiscal Federalism in Spain," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0623, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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