FINANZAS AUTONÓMICAS: VISIBILIDAD, TRANSPARENCIA Y ATRIBUCIÓN DE RESPONSABILIDADES ()

This paper analyzes the visibility of regional policies in Spain and citizen's evaluation of the current vertical distribution of powers among the different levels of government. We find that, although the correct attribution of fiscal responsibility has improved in the last few years, there is still a lot to be done regarding joint tasks and fiscal collections. The current institutional architecture, with relevant shared powers in the provision of health care, education and the collection of some of the main taxes, seems to be contributing to citizen's misperception of responsibilities and weakening accountability. [web URL: http://www.funcas.es/Publicaciones/Publicaciones.aspx]