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Sobre el Sistema de Financiación Foral vasco y navarro: notas para un debate necesario

Author

Listed:
  • Ángel de la Fuente

    (FEDEA e Instituto de Análisis Económico (CSIC))

Abstract

En este trabajo se analizan críticamente algunos aspectos del diseño y funcionamiento del sistema de financiación foral, con especial atención al cálculo del cupo vasco y la aportación navarra y a los ajustes a consumo de los impuestos indirectos, y se avanzan algunas propuestas para resolver los problemas detectados y aumentar la transparencia del sistema. El estudio muestra que algunas variables importantes para estos cálculos se definen de una forma técnicamente mejorable y/o no se miden correctamente en la práctica, lo que sesga sus resultados, generalmente a la baja.

Suggested Citation

  • Ángel de la Fuente, 2022. "Sobre el Sistema de Financiación Foral vasco y navarro: notas para un debate necesario," Hacienda Pública Española / Review of Public Economics, IEF, vol. 22(3), pages 53-90, September.
    • Handle: RePEc:hpe:journl:y:2022:v:242:i:3:p:53-90
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    References listed on IDEAS

    as
    1. Angel de la Fuente, 2019. "La liquidación de 2017 del sistema de financiación de las comunidades autónomas de régimen común," Studies on the Spanish Economy eee2019-25, FEDEA.
    2. Ángel de la Fuente, 2020. "Por una reforma integral de la financiación territorial con criterios de transparencia, equidad, gradualidad y responsabilidad," Policy Papers 2020-02, FEDEA.
    3. Antoni Zabalza, 2012. "Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo," Hacienda Pública Española / Review of Public Economics, IEF, vol. 202(3), pages 105-123, September.
    4. Angel de la Fuente, 2020. "Sobre el sistema de financiación foral: notas para un debate necesario," Policy Papers 2020-20, FEDEA.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    concierto vasco; convenio navarro; cupo; aportación.;
    All these keywords.

    JEL classification:

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

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