Abstract

In this paper, we analyze the Spanish funding of the Autonomous communities, which has been modified in 2009. Therefore, we study the Spanish mechanism of tax retrocession and the system of funds whose purpose is to finance some needs of the Spanish autonomous communities. We also study the impact of the process of funding on the wealth of the communities. It enables us to conclude that there is not only a reduction of the gap between the autonomous communities but also a paradox of revenues in some cases.

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