Home Subscribe Login Contact Us Search Journal Articles PFM RSS Feed

PFM Articles Search Journal Articles

Analysis Of The Decentralization Of Public Spending In Spain

Author: JUAN-CARLOS MOLERO
Published in PFM, Vol. 1 No. 4

This paper studies the decentralization process of public
spending in Spain, which has been one of the main landmarks in
recent years, and not only in Spain but also in many different
countries. The classical assumption to speak about this kind of
processes is the theory of fiscal federalism. However, nowadays this
theory is considered more as a set of general "guidelines" than a
practical rule of application.
To undertake this study the article proposes a new method to
describe the outcomes of the decentralization process through the
functional classification of spending. The analysis of the data in each
level of government -central, regional and local- is made in order to
justify the process. So far, mainly political motives have justified the
transference of competencies from the central to the regional and local
governments in Spain. The fiscal federalism theory can enlighten our
analysis from a theoretical point of view.

Subscribers: Login to read this article

Guests: Subscribe to PFM, or purchase individual article access for $10.
The article is not available for automatic download. We will email the article to you as a PDF file upon receiving your payment, typically within 24 hours.