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Fiscal Decentralisation in Spain: A General Overview

This article provides a comprehensive overview of fiscal decentralisation in Spain, including the Spanish Constitution of 1978, the General Law for the Finance of Autonomous Communities of 1980, and the finance models for Basque (Foral) Communities and Autonomous Communities. It also discusses the financing of health care and education, as well as the consolidated total expenditure of public administrations and the types of transfers involved. Additionally, it highlights some caveats and presents coefficients of variation on public health expenditure per capita and GDP per capita in 1997.

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Fiscal Decentralisation in Spain: A General Overview

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  1. FISCAL DECENTRALISATION IN SPAIN • Guillem López-Casasnovas • D. Phil in Economics Univ. de York • Prof. In Public Finance • Univ. Pompeu Fabra. Catalonia • CNEL - Econpubblica UniversitàBocconi • Milano. July 4th 2003.

  2. GENERAL OVERVIEWON FISCAL DECENTRALISATION IN SPAIN • SPANISH CONSTITUTION 1978 • GENERAL LAW FOR THE FINANCE OF AUTONOMOUS COMMUNITIES 1980 • - BASQUE (FORAL) COMMUNITIES (INCLUDING • NAVARRA) • - AUTONOMOUS COMMUNITIES (CC.AA.) • * ORDINARY STATUS CC.AA. (BASICALLY • WITHOUT HEALTH EXPENDITURE, UP 2002): ART. 143 (9) • * PARTICULAR STATUS (HISTORIC CC.AA. (Plus others) ART. 151 (4: CATALONIA, ANDALUSIA,GALÍCIA, VALENCIA) • FINANCE FOR HEALTH CARE, OUT OF THE GENERAL FINANCING SYSTEM -UP 2002- (AROUND ONE THIRD OF THE REGIONAL FINANCE), BASICALLY UNDER CAPITATION • HEALTH CARE AND EDUCATION REPRESENT TWO THIRDS AT LEAST OF THE CC.AA. EXPENDITURE

  3. MULTIJURISDICCIONAL PUBLIC EXPENDITURE: CONSOLIDATED TOTAL EXPENDITURE OF PUBLIC ADMINISTRATIONS

  4. BASIC MECHANISMS OF FINANCE

  5. TYPES OF TRANSFERS

  6. SOME CAVEATS

  7. Coeffcients of variation on Public Health Expenditure per capita and on GDP per capita, 1997 (or around)

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