IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2022v240i1p125-149.html
   My bibliography  Save this article

La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulación de resultados

Author

Listed:
  • José Manuel Cordero

    (Universidad de Extremadura)

  • Francisco Pedraja

    (Universidad de Extremadura)

  • Fátima Galindo

    (Universidad de Extremadura)

Abstract

En el Informe de la Comisión de Expertos para la revisión del sistema de financiación local (2017) se propone sustituir el sistema dual actual de cesión y variables por uno único de nivelación para los municipios españoles de régimen común. El objetivo del presente trabajo es discutir la idoneidad de la propuesta frente a otras alternativas menos exigentes basadas en fórmulas de transferencias de tipo distributivo y llevar a cabo una estimación del coste de cada una de esas alternativas y sus efectos distributivos entre municipios según su tamaño y el tipo de sistema, cesión o variables, al que pertenezcan.

Suggested Citation

  • José Manuel Cordero & Francisco Pedraja & Fátima Galindo, 2022. "La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulación de resultados," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 125-149, March.
    • Handle: RePEc:hpe:journl:y:2022:v:240:i:1:p:125-149
    as

    Download full text from publisher

    File URL: https://hpe-rpe.org/wp-admin/admin-ajax.php?juwpfisadmin=false&action=wpfd&task=file.download&wpfd_category_id=218&wpfd_file_id=4976&token=5b91f65135d8a4c130ec0338246686ff&preview=1
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Robin Boadway & Anwar Shah, 2007. "Intergovernmental Fiscal Transfers : Principles and Practice," World Bank Publications - Books, The World Bank Group, number 7171, December.
    2. Robin Boadway & Jean-François Tremblay, 2006. "A Theory of Fiscal Imbalance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 1-27, March.
    3. Robin Boadway, 2001. "Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization," Constitutional Political Economy, Springer, vol. 12(2), pages 93-121, June.
    4. Anwar Shah, 2008. "Macro Federalism and Local Finance," World Bank Publications - Books, The World Bank Group, number 6453, December.
    5. José Manuel Cordero Ferrera & Francisco Pedraja Chaparro & Javier Suárez Pandiello & Alfonso Utrilla de la Hoz, 2013. "El índice de evolución de los ingresos tributarios del Estado y sus efectos sobre la PIE municipal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 137-161, September.
    6. Jameson Boex & Jorge Martinez-Vazquez, 2007. "Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 291-343, Springer.
    7. Richard M Bird & Andrey V Tarasov, 2004. "Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations," Environment and Planning C, , vol. 22(1), pages 77-102, February.
    8. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    9. Jorge Martinez-Vazquez & Bob Searle, 2007. "Challenges in the Design of Fiscal Equalization and Intergovernmental Transfers," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 3-10, Springer.
    10. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jorge Martinez-Vazquez & Cristian Sepulveda, 2020. "A Theoretical Rationale for the Fiscal-Gap Model of Equalization Transfers," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(1), pages 1-28.
    2. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. José Manuel Cordero Ferrera & Francisco Pedraja Chaparro & Javier Suárez Pandiello & Alfonso Utrilla de la Hoz, 2013. "El índice de evolución de los ingresos tributarios del Estado y sus efectos sobre la PIE municipal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 137-161, September.
    4. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    5. Francisco Pedraja Chaparro & José Manuel Cordero Ferrera, 2011. "Analysis of alternative proposals to reform the Spanish intergovernmental transfer system for municipalities," Working Papers 2011/33, Institut d'Economia de Barcelona (IEB).
    6. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2011. "Intergovernmental Transfers in Latin America: A Policy Reform Perspective," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1108, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    7. Willem Sas, 2017. "Can fiscal equalisation mitigate tax competition? Ad valorem and residence-based taxation in a federation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 817-853, September.
    8. Sotiris Karkalakos & Christos Kotsogiannis, 2007. "A spatial analysis of provincial corporate income tax responses: evidence from Canada," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 40(3), pages 782-811, August.
    9. Raúl Alberto Ponce Rodríguez & Benito Alan Ponce Rodríguez, 2021. "Regional Heterogeneity of Preferences and Intergovernmental Transfers," Economies, MDPI, vol. 9(1), pages 1-21, March.
    10. Jaime Bonet-Morón & Jhorland Ayala-García, 2016. "La brecha fiscal territorial en Colombia," Documentos de trabajo sobre Economía Regional y Urbana 235, Banco de la Republica de Colombia.
    11. Dafflon, Bernard, 2010. "Local Fiscal Equalization: a New Proposal and an Experiment," FSES Working Papers 418, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
    12. Jorge Martinez-Vazquez & Cristian Sepúlveda, 2007. "The Municipal Transfer System in Nicaragua:Evaluation and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0708, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2022. "On the effects of intergovernmental grants: a survey," Working Papers. Collection A: Public economics, governance and decentralization 2204, Universidade de Vigo, GEN - Governance and Economics research Network.
    14. Eyraud, Luc & Lusinyan, Lusine, 2013. "Vertical fiscal imbalances and fiscal performance in advanced economies," Journal of Monetary Economics, Elsevier, vol. 60(5), pages 571-587.
    15. Jaime Bonet‐Morón & Jhorland Ayala‐García, 2020. "The territorial fiscal gap in Colombia," Regional Science Policy & Practice, Wiley Blackwell, vol. 12(1), pages 7-24, February.
    16. Robin Boadway & Jean-François Tremblay, 2006. "A Theory of Fiscal Imbalance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 1-27, March.
    17. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Intergovernmental transfers: a policy reform perspective," Chapters, in: Giorgio Brosio & Juan P. Jiménez (ed.), Decentralization and Reform in Latin America, chapter 9, pages iii-iii, Edward Elgar Publishing.
    18. Christos Kotsogiannis & Robert Schwager, 2006. "Fiscal Equalization and Yardstick Competition," CESifo Working Paper Series 1865, CESifo.
    19. Dahlby, Bev & Rodden, Jonathan & Wilson, Sam, 2009. "A Median Voter Model of the Vertical Fiscal Gap," Working Papers 2009-14, University of Alberta, Department of Economics.
    20. Gerard Turley & Darragh Flannery & Stephen McNena, 2015. "A Needs and Resources Assessment of Fiscal Equalisation in the Irish Local Government System," The Economic and Social Review, Economic and Social Studies, vol. 46(3), pages 459-484.

    More about this item

    Keywords

    municipios; financiación local; transferencias; simulación;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2022:v:240:i:1:p:125-149. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Miguel Gómez de Antonio (email available below). General contact details of provider: https://edirc.repec.org/data/iefgves.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.