2017/18
27439 - Regional and Local Taxes
3 and 4
Optional
5.3. Syllabus
I: THE ECONOMICS OF FISCAL FEDERALISM
1. The economic arguments in favor of decentralization: the distribution of public sector functions between levels of government
2. The allocation of resources and revenues between levels of government (I): Taxes
3. The allocation of resources and revenues between levels of government (II): Grants
II. FISCAL DECENTRALIZATION IN SPAIN: REGIONAL AND LOCAL PUBLIC FINANCE
4. Decentralization in Spain: general issues
5. The financing of the Autonomous Communities: Common Regime Communities and Foral Regime Communities
6. The financing of Local Entities.