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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| Published in | Regional & federal studies Vol. 13; no. 4; pp. 41 - 66 |
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| Main Author | |
| Format | Journal Article |
| Language | English |
| Published |
01.01.2003
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| Subjects | |
| Online Access | Get full text |
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| Abstract | 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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| AbstractList | 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. |
| Author | Almendral, Violeta Ruiz |
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| SubjectTerms | Autonomy Fiscal federalism Fiscal policy Politics Regional policy Regional studies Regionalism Spain Tax systems Territoriality |
| Title | The asymmetric distribution of taxation powers in the Spanish state of autonomies: the common system and the foral regimes |
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