财政联邦制和政治12月entralization

Lessons from Spain, Germany and Canada

Studies in Fiscal Federalism and State-local Finance series

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.