Tax Assignment and Tax Autonomy in OECD Countries
Chapter 3 in Fiscal Federalism and Political Decentralization, 2008 from Edward Elgar Publishing
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.
Keywords: Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:12838_3
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