Fiscal federalism and political decentralization: lessons from Spain, Germany and Canada
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Cheltenham [u.a.]
Elgar
2008
|
| Series: | Studies in fiscal federalism and state-local finance
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturangaben |
| Physical Description: | XIX, 257 S. graph. Darst. |
| ISBN: | 9781847204677 |
Staff View
MARC
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| 650 | 4 | |a Decentralization in government |z Spain | |
| 650 | 4 | |a Intergovernmental fiscal relations | |
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Record in the Search Index
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|---|---|
| adam_text |
Contents
List of contributors
vii
Preface
ix
Editorial introduction
xi
INTRODUCTION
1
The financing system of Spanish regions: main features, weak
points and possible reforms
3
Nuria
Bosch and
José M.
Duran
PART I TAX ASSIGNMENT
2
Revenue assignments in the practice of fiscal decentralization
27
Jorge Martinez- Vazquez
3
Tax assignment and tax autonomy in
OECD
countries
56
Hansjörg Biöchliger
4
Tax assignment and regional co-responsibility in Spain
74
Juan A. Gimeno
Ullas tres
PART II FISCAL EQUALIZATION
5
Fiscal equalization: the Canadian experience
109
Robin Boadway
6
Fiscal equalization in Germany
137
Thiess Buettner
7
Fiscal equalization in Spain
147
Jesus Ruiz-
Huerta Carbonell
and
Ana Herrero
Alcalde
PART III TAX ADMINISTRATION
8
Tax coordination under the Canadian tax system
169
Paul Berg-Dick, Michel
Carreau, Deaime
Field and
Mireille Èthier
9
The decentralization of tax administration in Germany:
consequences
193
Alexander
Ulbricht
vi
Contents
10
Current situation and proposals for reform of Spain's tax
administration
209
Alejandro
Es
t e
Her
Moré
Index
249 |
| adam_txt |
Contents
List of contributors
vii
Preface
ix
Editorial introduction
xi
INTRODUCTION
1
The financing system of Spanish regions: main features, weak
points and possible reforms
3
Nuria
Bosch and
José M.
Duran
PART I TAX ASSIGNMENT
2
Revenue assignments in the practice of fiscal decentralization
27
Jorge Martinez- Vazquez
3
Tax assignment and tax autonomy in
OECD
countries
56
Hansjörg Biöchliger
4
Tax assignment and regional co-responsibility in Spain
74
Juan A. Gimeno
Ullas tres
PART II FISCAL EQUALIZATION
5
Fiscal equalization: the Canadian experience
109
Robin Boadway
6
Fiscal equalization in Germany
137
Thiess Buettner
7
Fiscal equalization in Spain
147
Jesus Ruiz-
Huerta Carbonell
and
Ana Herrero
Alcalde
PART III TAX ADMINISTRATION
8
Tax coordination under the Canadian tax system
169
Paul Berg-Dick, Michel
Carreau, Deaime
Field and
Mireille Èthier
9
The decentralization of tax administration in Germany:
consequences
193
Alexander
Ulbricht
vi
Contents
10
Current situation and proposals for reform of Spain's tax
administration
209
Alejandro
Es
t e
Her
Moré
Index
249 |
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| series2 | Studies in fiscal federalism and state-local finance |
| spelling | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada ed. by Núria Bosch ... Cheltenham [u.a.] Elgar 2008 XIX, 257 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Studies in fiscal federalism and state-local finance Literaturangaben Decentralization in government Canada Decentralization in government Germany Decentralization in government Spain Intergovernmental fiscal relations Intergovernmental fiscal relations Canada Intergovernmental fiscal relations Germany Intergovernmental fiscal relations Spain Steuerverwaltung (DE-588)4183231-0 gnd rswk-swf Politik (DE-588)4046514-7 gnd rswk-swf Fiskalföderalismus (DE-588)4796372-4 gnd rswk-swf Dezentralisation (DE-588)4012005-3 gnd rswk-swf Deutschland Kanada Spanien Deutschland (DE-588)4011882-4 gnd rswk-swf Kanada (DE-588)4029456-0 gnd rswk-swf Spanien (DE-588)4055964-6 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Spanien (DE-588)4055964-6 g Fiskalföderalismus (DE-588)4796372-4 s Dezentralisation (DE-588)4012005-3 s Politik (DE-588)4046514-7 s Deutschland (DE-588)4011882-4 g Kanada (DE-588)4029456-0 g DE-604 Steuerverwaltung (DE-588)4183231-0 s DE-188 Bosch, Núria Sonstige (DE-588)136301215 oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016234150&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada Decentralization in government Canada Decentralization in government Germany Decentralization in government Spain Intergovernmental fiscal relations Intergovernmental fiscal relations Canada Intergovernmental fiscal relations Germany Intergovernmental fiscal relations Spain Steuerverwaltung (DE-588)4183231-0 gnd Politik (DE-588)4046514-7 gnd Fiskalföderalismus (DE-588)4796372-4 gnd Dezentralisation (DE-588)4012005-3 gnd |
| subject_GND | (DE-588)4183231-0 (DE-588)4046514-7 (DE-588)4796372-4 (DE-588)4012005-3 (DE-588)4011882-4 (DE-588)4029456-0 (DE-588)4055964-6 (DE-588)4143413-4 |
| title | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada |
| title_auth | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada |
| title_exact_search | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada |
| title_exact_search_txtP | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada |
| title_full | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada ed. by Núria Bosch ... |
| title_fullStr | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada ed. by Núria Bosch ... |
| title_full_unstemmed | Fiscal federalism and political decentralization lessons from Spain, Germany and Canada ed. by Núria Bosch ... |
| title_short | Fiscal federalism and political decentralization |
| title_sort | fiscal federalism and political decentralization lessons from spain germany and canada |
| title_sub | lessons from Spain, Germany and Canada |
| topic | Decentralization in government Canada Decentralization in government Germany Decentralization in government Spain Intergovernmental fiscal relations Intergovernmental fiscal relations Canada Intergovernmental fiscal relations Germany Intergovernmental fiscal relations Spain Steuerverwaltung (DE-588)4183231-0 gnd Politik (DE-588)4046514-7 gnd Fiskalföderalismus (DE-588)4796372-4 gnd Dezentralisation (DE-588)4012005-3 gnd |
| topic_facet | Decentralization in government Canada Decentralization in government Germany Decentralization in government Spain Intergovernmental fiscal relations Intergovernmental fiscal relations Canada Intergovernmental fiscal relations Germany Intergovernmental fiscal relations Spain Steuerverwaltung Politik Fiskalföderalismus Dezentralisation Deutschland Kanada Spanien Aufsatzsammlung |
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