The Asymmetric Distribution of Taxation Powers in the Spanish State of Autonomies
The Common System and the Foral Tax Regimes
Bibliographic Data
| ID | 12575772 |
|---|---|
| Authors | Violeta Ruiz Almendral (0000-0002-5401-6441, Universidad Carlos III de Madrid, corresponding author) |
| Year | 2003 |
| Volume | 13 |
| Issue | 4 |
| Pages | 41-66 |
| Publication date | 2003-12-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | Regional & Federal Studies (JOURNAL) |
| Journal identifiers | ISSN: 1359-7566 • E-ISSN: 1743-9434 |
| Publisher | Taylor & Francis (PUBLISHER • GB) |
| DOI | 10.1080/13597560308559445 |
| OpenAlex | W2162345337 |
| Language | EN |
| Citations received | 11 |
| References cited | 4 |
This contribution analyses the current arrangements for financing devolved government in Spain and explains the asymmetry between the tax powers of the historic ox 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
Convergence (economics · Distribution (mathematics · Economic growth · Economics · Local government · Political science · Public economics · Redistribution (election · State (computer science · Transparency (behavior · Corporate Taxation and Avoidance · Finance, Taxation, and Governance · Law · Local Government Finance and Decentralization · Public Administration
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| Citations per year | 0.48 |
|---|---|
| Citation span | 2003 - 2025 (23) |
| Highly cited | No |