Fiscal decentralization

Amuitz Garmendia Madariaga

Chapter 10 in Handbook on the Politics of Taxation, 2021, pp 146-164 from Edward Elgar Publishing

Abstract: Fiscal decentralization refers to the political initiative to push revenues downwards, from central to regional and/or local levels of government. As such, it responds to the expansion that, in the name of the principle of subsidiarity, size, and diversity, subcentral governments’ expenditures have experienced in the last fifty years. Fiscal decentralization presents one of the most genuine and rich examples of how an initially theory guided normative approach to the study of a particular economic and political phenomenon, transforms itself into an evidence rich analytical research line due to the exceptional and real time transformation of governmental institutions around the world. This chapter aims at providing a critical overview of this particularly fruitful literature with the goal of presenting some of the latest topics of interest in this field: among others, issues of tax assignment, fiscal equivalence, multilevel tax administration, or subcentral tax capacity.

Keywords: Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/view/edcoll/9781788979412/9781788979412.00019.xml (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

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:elg:eechap:18873_10

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().