Author (Person) | Ruiz, María Amparo Grau |
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Series Title | EC Tax Review |
Series Details | Vol.18, No.2, April 2009, p84-88 |
Publication Date | April 2009 |
ISSN | 0928-2750 |
Content Type | Journal | Series | Blog |
Abstract: This article explores the evolution of the regional participation through different modalities for legislative purposes in the European arena. The case of Spain, where the Autonomous Communities have increased their powers in the search of a true fiscal federalism, with pros and cons, may serve as a reference for policy–makers and researchers. Nowadays, the degree of participation in tax matters is kept lower than in other policy areas. In the whole process, a serious risk of lack of co–ordination is to be avoided. |
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Source Link | Link to Main Source http://www.kluwerlawonline.com/index.php?area=Journals |
Countries / Regions | Spain |