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Fiscal Federalism

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Encyclopedia of Contemporary Constitutionalism

Abstract

The entry dwells on the concept of fiscal federalism taking a comparative constitutional law standpoint. After an initial reconstruction of the theories underlying its origin and evolution over time and space, the interdisciplinary dimension of the studies on fiscal federalism is explored in search of a (non-)definition. The entry then moves on to a comparative constitutional analysis through the investigation of the concept of financial constitution and later through a comparative legal analysis of the foundations of fiscal federalism. A case study approach is adopted and the current de jure and de facto allocation of financial and fiscal powers, as well as the intergovernmental (fiscal) institutions are examined, to figure out the functioning of financial relations among different levels of government.

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Essential Reading

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Authors and Affiliations

  1. Research Group Leader at Eurac Research – Institute for Comparative Federalism, Eurac Research, Bolzano, Italy

    Alice Valdesalici

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  1. Alice Valdesalici
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Correspondence to Alice Valdesalici .

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Editors and Affiliations

  1. Cremades & Calvo-Sotelo Abogados, Madrid, Madrid, Spain

    Javier Cremades

  2. Public Law II & Philology, Universidad Rey Juan Carlos, Madrid, Madrid, Spain

    Cristina Hermida

Section Editor information

  1. Institute for Comparative Federalism, University of Verona and Eurac Research, Bolzano/Bozen, Italy

    Francesco Palermo

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Valdesalici, A. (2022). Fiscal Federalism. In: Cremades, J., Hermida, C. (eds) Encyclopedia of Contemporary Constitutionalism. Springer, Cham. https://doi.org/10.1007/978-3-319-31739-7_206-1

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