The financing system of Spanish regions: main features, weak points and possible reforms | p. 3 |
Tax Assignment | |
Revenue assignments in the practice of fiscal decentralization | p. 27 |
Tax assignment and tax autonomy in OECD countries | p. 56 |
Tax assignment and regional co-responsibility in Spain | p. 74 |
Fiscal Equalization | |
Fiscal equalization: the Canadian experience | p. 109 |
Fiscal equalization in Germany | p. 137 |
Fiscal equalization in Spain | p. 147 |
Tax Administration | |
Tax coordination under the Canadian tax system | p. 169 |
The decentralization of tax administration in Germany: consequences | p. 193 |
Current situation and proposals for reform of Spain's tax administration | p. 209 |
Index | p. 249 |
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