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Un análisis de incidencia fiscal municipal: Efectos redistributivos de los presupuestos de los ayuntamientos de Castilla y León


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  • José Ignacio Gobernado Rebaque

    (Universidad de Valladolid)

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    Este artículo pretende realizar una aproximación empírica a la incidencia fiscal neta del presupuesto de los grandes municipios españoles, representados por los principales ayuntamientos de Castilla y León, mediante el uso de un modelo de incidencia especialmente concebido para el ámbito municipal. El objeto del trabajo es la determinación de la capacidad efectiva de los ayuntamientos para alterar la distribución de la renta de los individuos a través de sus presupuestos de ingresos y gastos. Los resultados del análisis ponen de manifiesto que los ayuntamientos cuentan con una reducida capacidad para redistribuir renta debido fundamentalmente a sus limitaciones financieras y a la regresividad de su sistema impositivo, a pesar de la progresividad demostrada por los gastos. Classification-JEL : D31, D63, H71, H72.

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    Bibliographic Info

    Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

    Volume (Year): 166 (2003)
    Issue (Month): 3 (September)
    Pages: 85-111

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    Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:85-111

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    Keywords: . Haciendas municipales; incidencia personal; redistribución de la renta.;

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    1. Martinez-Vazquez, Jorge, 1982. "Fiscal Incidence at the Local Level," Econometrica, Econometric Society, vol. 50(5), pages 1207-18, September.
    2. Brown, Charles C. & Oates, Wallace E., 1987. "Assistance to the poor in a federal system," Journal of Public Economics, Elsevier, vol. 32(3), pages 307-330, April.
    3. Meerman, Jacob, 1978. "Do Empirical Studies of Budget Incidence Make Sense?," Public Finance = Finances publiques, , vol. 33(3), pages 295-313.
    4. Bergstrom, Theodore C & Goodman, Robert P, 1973. "Private Demands for Public Goods," American Economic Review, American Economic Association, vol. 63(3), pages 280-96, June.
    5. Behrens, Jean & Smolensky, Eugene, 1973. "Alternative Definitions of Income Redistribution," Public Finance = Finances publiques, , vol. 28(3-4), pages 315-32.
    6. Kenneth V. Greene & William G. Neenan & Claudia D. Scott, 1976. "Fiscal Incidence in the Washington Metropolitan Area," Land Economics, University of Wisconsin Press, vol. 52(1), pages 13-31.
    7. McGuire, Martin C & Aaron, Henry J, 1969. "Efficiency and Equity in the Optimal Supply of a Public Good," The Review of Economics and Statistics, MIT Press, vol. 51(1), pages 31-39, February.
    8. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-20, November.
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