El pacto fiscal catalán
ISSN: 2254-4445
Argitalpen urtea: 2012
Zenbakia: 3
Orrialdeak: 43-48
Mota: Artikulua
Beste argitalpen batzuk: Revista "Cuadernos Manuel Giménez Abad"
Laburpena
In Spain, the system of revenue assignments at the sub-national level of government is marked by an asymmetry between two groups of Autonomous Communities. The "common" regime is applied to all Autonomous Communities and a special regime to the Basque Country and Navarre. This text assesses the Catalan government´s proposal of a fiscal pact and analyses briefly the general lines of what should be the basis of a future fiscal reform in Spain.