The financing system of Spanish regions: Main features, weak points and possible reforms

Fiscal Federalism and Political Decentralization: Lessons from Spain, Germany and Canada

Volumn , Issue , 2008, Pages 3-27

  Bosch, Núria ^a   Durán, José M ^a  

^a UNIVERSITY OF BARCELONA   (Spain)

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EID: 80855162401     PISSN: None     EISSN: None     Source Type: Book    
DOI: None     Document Type: Chapter

References (6)

1. These ACs are Asturias, Cantabria, Madrid, Murcia and La Rioja, plus the two insular ACs, the Balearic and the Canary Islands.
2. These are Andalucía, Aragón, Castile-León, Castilla-La Mancha, Catalonia, Extremadura, Galicia and Valencia.
3. In fact, the regional liability accounts for more than 33 percent of all IT liability, as a consequence of two subsequent reforms in the IT carried out by the central government (in 2003 and 2007). As both reforms represented a reduction in the effective rates of the tax, the costs of the reforms were assumed by the state, which consequently increased the weight of the regional liability.
4. These grants are foreseen in Art. 15 of the LOFCA. Up to the agreement of 2001 they had not been embodied in any other agreement.
5. The opinion surveys were conducted by the sociology department of the Instituto de Estudios Fiscales, an institute of the Ministry of Finance. See more information in Área de Socilogía Tributaria (2006), 'Opiniones y actitudes fiscales de los españoles en 2005', Documentos 10/2006, Instituto de Estudios Fiscales.
6. For a further study see Durán, J.M. and A. Esteller (2006): 'Exploring personal income tax diversity among Spanish regions', Tax Notes International, 42 (7), 645-55.