This book analyzes political decentralization and fiscal federalism in Canada and Germany, both traditional federal countries, and in Spain, a unitarian country engaged in the last two decades in a process of decentralization. Three key issues required for a well designed financing system are...

This article presents a new type of welfare-improving tax reform model aimed at simultaneously achieving simplification and decentralization of the personal income tax. This model is based on the results of Pfähler and Dardanoni and Lambert and comprises two elements. The first one is the...

Despite the abundant literature on convergence across the Spanish regions, most of the empirical research has used cross-section regressions or panel data techniques with fixed effects, resulting in biased estimates. Furthermore, many of these studies have not explicitly accounted for the effect...