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Disparidades fiscales regionales en el Uruguay: el rol de un nuevo sistema de transferencias intergubernamentales ecualizadoras

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  • Muinelo-Gallo, Leonel
  • Urraburu Bordon, Joana
  • Castro Scavone, Pablo

Abstract

En este artículo se analiza el rol de las transferencias intergubernamentales a partir de un análisis empírico aplicado a un grupo de regiones (departamentos) del Uruguay durante el período 2006-2014. Se examina la estructura y evolución de las disparidades fiscales regionales y los efectos ecualizadores del actual sistema de transferencias. Luego, se propone una metodología novedosa que permite simular los efectos de la implementación de un nuevo sistema de transferencias de tipo ecualizador. El principal resultado muestra que la implementación de este nuevo sistema de transferencias ecualizadoras contribuye a consolidar un territorio con un mayor nivel de homogeneidad fiscal territorial en el Uruguay

Suggested Citation

  • Muinelo-Gallo, Leonel & Urraburu Bordon, Joana & Castro Scavone, Pablo, 2019. "Disparidades fiscales regionales en el Uruguay: el rol de un nuevo sistema de transferencias intergubernamentales ecualizadoras," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), December.
    • Handle: RePEc:ecr:col070:45013
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