. The aim of this paper is twofold. Firstly, a data set corresponding to Galician municipalities is used to test asymmetries in the effects of cuts and increases in grants on total spending. Then political factors (electoral cycle, colour and political strength of local governments) and...

. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian...