Peñas, Santiago Lago; Vázquez, Jorge Martínez - In: Hacienda Pública Española 192 (2010) 1, pp. 129-151
Even though fiscal decentralization in Spain has advanced in several fronts over the last three decades, important issues remain and the decentralization of tax capacity to regions is among the most important unfinished items. This review paper focuses on what has gone wrong and the causes for...