The democratic Constitution of 1978 set up a decentralised state in Spain. Since then, the Autonomous Communities (intermediate level of government) have strongly increased their role and currently represent around 25-30% of total public expenditure. Thus, financing autonomous government has become a crucial issue with important financial and political consequences....

El solapamiento de bases impositivas es una característica de muchos sistemas federales. Como resultado, la política impositiva de un nivel de gobierno afecta la base impositiva del otro. Una forma de verificar la relevancia empírica de esta hipótesis es contrastar la existencia de interdependencias en la decisiones de política impositiva...