El objetivo de este trabajo consiste en realizar un cálculo de las necesidades de gasto relativas de las Comunidades Autónomas. El método propuesto en el trabajo se basa en la descomposición del índice de necesidades de gasto en una suma de los índices de necesidades de las distintas...

This work analyses the problems that arise in the provision of social policies of the Welfare State in a fiscal federalism context. While both the Welfare State and decentralisation processes have separately deserved a great attention of the literature, the mutual implications of both issues...

We analyse the redistributive power of the Spanish central government budget to diminish regional disparities in per capita income in the 1991-1996 period. It firstly makes a brief overview of the most relevant empirical studies carried out on this subject, analysing their methodologies and...

In the absence of an equalization grant system, like we justify occurs in Spain at the local level of government, those governments that bear a decrease in their level of tax capacity will have to adjust their budget either by increasing their level of tax effort, by reducing their level of...

The democratic Constitution of 1978 established a decentralised state in Spain. Since that year, the Autonomous Communities (the intermediate level of government) have strongly increased their role and currently represent around 25% - 30% of total public expenditure. Therefore, financing...

The democratic Constitution of 1978 set up a decentralised state in Spain. Since then, the Autonomous Communities (intermediate level of government) have strongly increased their role and currently represent around 25-30% of total public expenditure. Thus, financing autonomous government has...

This paper constructs an index of infrastructure needs for the Spanish regions (Comunidades Autónomas). Using theoretical models, we define and econometrically estimate equations on the determinants of public investment in infrastructures undertaken by the different levels of government...

This book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how...

By means of a dynamic panel data analysis, and using a database from municipalities of the province of Barcelona (1993-99), we describe their process of fiscal adjustment to a shock in tax capacity. About 25% of the shock is internalized through an increase in tax effort, 35% through a reduction...