Anmerkungen:
Includes bibliographical references and index
Beschreibung:
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
pt. 1. Tax assignment -- pt. 2. Fiscal equalization -- pt. 3. Tax administration