Resumen

TRUJILLO SALAZAR, Lucía Paola. Intergovernmental Transfer and Local Expenses: Re-thinking Fiscal Decentralization from a Revisión of its Literature. Gest. polít. pública [online]. 2008, vol.17, n.2, pp.451-486. ISSN 1405-1079.

There are different ways to establish a tax system from harmonization to tax competition between jurisdictions, as well as various designing alternatives for a system of grants and local spending autonomy. This article seeks to clarify some ideas, principles and recommendations about the design of the vertical and horizontal structures of governments. It develops a theoretical framework that, from economy, can provide critical judgments leading to sketch out some guidelines to arrive at that goal.

Palabras llave : fiscal federalism; decentralization; allocation of fiscal jurisdictional powers; grants; local spending.