The Asymmetric Distribution of Taxation Powers in the Spanish State of Autonomies: The Common System and theForalTax Regimes
Year: 2003
Type: article
Abstract: 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.
Source: Regional & Federal Studies
Author: Violeta Ruiz Almendral
Institution: Universidad Carlos III de Madrid
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2162345337