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The new Spanish system of intergovernmental transfers

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  • Antoni Zabalza

    ()

  • Julio López-Laborda

    ()

Abstract

This article analyses the workings of the new Spanish system of intergovernmental transfers, which has been in operation since 2009, and compares its expected effects with those of the model that was in force until 2008. The paper considers the effects of the new model at the base year of application and the growth over time of these effects. On the positive side, the reform has significantly reduced the dispersion of the distribution of resources per unit of need. On the negative side, the system has become very complex and obscure regarding the distribution criteria it uses; also, of the five (1987, 1992, 1997, 2002, 2009) major revisions of the system, this is the most expensive.

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File URL: http://hdl.handle.net/10.1007/s10797-011-9192-x
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 18 (2011)
Issue (Month): 6 (December)
Pages: 750-786

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Handle: RePEc:kap:itaxpf:v:18:y:2011:i:6:p:750-786

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: Intergovernmental transfers; Equalising transfers; Regional taxes; Spain; H71; H73; H77;

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References

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  1. Angel de la Fuente, 2010. "El nuevo sistema de financiación regional: Un análisis crítico y proyecciones para 2009," UFAE and IAE Working Papers 820.10, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  2. Boadway,Robin & Shah,Anwar, 2009. "Fiscal Federalism," Cambridge Books, Cambridge University Press, number 9780521732116.
  3. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española, IEF, vol. 197(2), pages 37-65, June.
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Cited by:
  1. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española, IEF, vol. 197(2), pages 37-65, June.
  2. Antoni Zabalza Martí & Julio López-Laborda, 2014. "The uneasy coexistence of the Spanish foral and common regional finance systems," Working Papers. Serie EC 2014-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
  3. Mario F. Rueda Narváez & Mª. Lucía Navarro Gómez, 2011. "Las ganancias de los trabajadores inmigrantes en España," Hacienda Pública Española, IEF, vol. 198(3), pages 37-65, September.
  4. Julio López-Laborda & Antoni Zabalza, 2012. "Intergovernmental Fiscal Relations: the Efficiency Effect of Taxes, Transfers and Fiscal Illusion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1229, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Julien Tousignant & François Vaillancourt, 2013. "Le financement des dépenses publiques de santé dans cinq fédérations : Australie, Belgique, Espagne, États-Unis et Suisse," CIRANO Project Reports 2013rp-15, CIRANO.

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