La federalización de una Hacienda centralista en un país no federal: España, 1845-2008

Eduardo J. Alonso Olea ()
Additional contact information
Eduardo J. Alonso Olea: Universidad del Pais Vasco

Revista Economía, 2009, issue 64, 9-44

Abstract: During the last thirty years, one of the basic points of the political and economic rows in Spain has been the shaping of the State of the autonomies and its financing. On the other hand, the terms, «fiscal decentralization» and «Spain», have been traditionally antithetical. This long historical path, dominated by a centralized State, which starts off in the tax system in 1845, clearly differed from the 1978 Constitution. It is not a federal Constitution, yet prefigures a building of the state, the one dealing with the autonomies, which has maintained a clear decentralizing path in the last decades, yet with a clear asymmetry between income and expense management.

Keywords: fiscal decentralization; territorial transferences; taxation (search for similar items in EconPapers)
Date: 2009
References: Add references at CitEc
Citations:

Downloads: (external link)
http://revistas.pucp.edu.pe/index.php/economia/article/view/947/914 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pcp:pucrev:y:2009:i:64:p:9-44

Access Statistics for this article

Revista Economía is currently edited by Luis García

More articles in Revista Economía from Fondo Editorial - Pontificia Universidad Católica del Perú Av. Universitaria 1801, San Miguel, Lima, Perú. Contact information at EDIRC.
Bibliographic data for series maintained by ().