Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing and applying new modeling techniques to...

This insightful study examines the decentralization experiences from 15 countries in different regions of the world. All of these countries have actively attempted to decentralize, or continue to do so, and have faced obstacles serious enough to either derail or significantly delay their...

INDICE: La consolidación fiscal en España: una tarea compartida. Algunas reflexiones entorno al gasto autonómico. Necesidades, crisis y endeudamiento de las Comunidades Autónomas. El sistema sanitario y de dependencia: situación y perspectivas. La autonomía tributaria de las Comunidades...