expenditures has proceeded apace to provide better accountability and quality of services to consumers. At the same time, tax …Financing Decentralized Expenditures presents new original research papers on the structure of intergovernmental fiscal … of government. In developing, transition, and industrial countries alike, the process of decentralization of government …

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 analyzed in depth, namely: tax assignment, equalization grants - i …

the balanced government budget severe structural deficiencies of German tax and fiscal policies are hidden: excessive tax … undisputedly necessary essential investments in the future of education, research and infrastructure. As long as the debt brake is … in place, in order to overcome these deficiencies socially just tax increases should be used to finance the spending …