Carlos Mulas-Granados, Jorge Onrubia and Javier Salinas-Jiménez investigate the role played by fiscal institutions in the new EU member states that joined in 2004 and in 2007 in the period from 1993 to 2004. They find that budgetary institutions – whose main features are summed up with...

Summarizing twenty five years of Spanish local public finance is not an easy task. In 1978, the new democratic Constitution completely changed the face of public administration in Spain . Until then, and apart from some minor, unsuccessful attempts at decentralization during the Second Republic...