The asymmetric distribution of taxation powers in the Spanish state of autonomies: the common system and the foral regimes

This contribution analyses the current arrangements for financing devolved government in Spain and explains the asymmetry between the tax powers of the historic or foral Autonomous Communities - the Basque Country and Navarre - and the so-called 'common system' used by the rest. There were...

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Bibliographic Details
Published inRegional & federal studies Vol. 13; no. 4; pp. 41 - 66
Main Author Almendral, Violeta Ruiz
Format Journal Article
LanguageEnglish
Published 01.01.2003
Subjects
Autonomy
Fiscal federalism
Fiscal policy
Politics
Regional policy
Regional studies
Regionalism
Spain
Tax systems
Territoriality
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Summary:This contribution analyses the current arrangements for financing devolved government in Spain and explains the asymmetry between the tax powers of the historic or foral Autonomous Communities - the Basque Country and Navarre - and the so-called 'common system' used by the rest. There were major reforms in the assignment of taxation powers in 1997 and 2002 which have led to some convergence between the two systems. This has provided the advantage of greater transparency while also levelling the playing field to prevent territorial tax competition. Reprinted by permission of Frank Cass & Co. Ltd.
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SourceType-Scholarly Journals-1
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ISSN:1359-7566