Legal-financial instruments for the demographic challenge: suitability of tax measures and implications of the European Law

Abstract

The present project starts with an approach to the origin, causes and main consequences of population decline in Spanish rural areas, goes on to analyse the main policies adopted (in both Spain and the EU) for demographic challenge —paying special attention to public expenditure— and later studies the current trends of positive discrimination in taxation at the different levels of the Spanish territorial management and their suitability, as well as the problems involved in incorporating such tax measures into the European Union Law, especially in light of the legal framework of the State aids.