Le nouveau fédéralisme financier en Espagne. Une analyse critique

Santiago Lago-Peñas and Thierry Madiès

Revue de l'OFCE, 2005, vol. 94, issue 3, 373-396

Abstract: The purpose of this paper deals with recent reforms related to decentralization in Spain over the recent period. Focusing on regional government (the so called Comunidades Autónomas, CCAAs), we show that these reforms aim at reducing the existing fiscal vertical imbalance between regional expenditures which has been widely decentralized and the relative centralization of CCAAs resources. We show that tax competition among local governments is not too fierce. Finally, we provide some insights on the efficiency of the equalization system to reduce territorial disparities.

Date: 2005
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Working Paper: Le nouveau fédéralisme financier en Espagne, une analyse critique (2005)
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