Bulletin n. 2/2015
September 2015
CONTENTS
  • Section A) The theory and practise of the federal states and multi-level systems of government
  • Section B) Global governance and international organizations
  • Section C) Regional integration processes
  • Section D) Federalism as a political idea
    • Carlos Sáenz Royo and Eva Sáenz Royo
    La corresponsabilidad fiscal en Estados federales: una comparativa del sistema español frente al alemán y al estadounidense
    in Reforma y democracia (Venezuela) , No. 62 ,  2015
    One of the foundations of fiscal federalism is the principle of the fiscal responsibility. As demonstrated in federal practice, this principle promotes fiscally responsible behavior of both federation and, above all, states. This study analyzes the fiscal responsibility of Spanish autonomies compared to fiscal responsibility of states in other models such as the U.S. and Germany federal system. The federal model comparison aims to detect possible deficiencies in models and to propose improvements in the fiscal responsibility that could correct certain fiscal behavior of the states.
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