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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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Suggested Citation

  • Antoni Zabalza & Julio López-Laborda, 2011. "The new Spanish system of intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 750-786, December.
    • Handle: RePEc:kap:itaxpf:v:18:y:2011:i:6:p:750-786
    DOI: 10.1007/s10797-011-9192-x
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    References listed on IDEAS

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    1. Angel de la Fuente, 2010. "El nuevo sistema de financiación regional: Un análisis crítico y proyecciones para 2009," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 91-138, december.
    2. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 37-65, June.
    3. Jorge Martinez-Vazquez & José F. Sanz-Sanz (ed.), 2007. "Fiscal Reform in Spain," Books, Edward Elgar Publishing, number 12595.
    4. Ignacio Lago-Peñas & Santiago Lago-Peñas, 2010. "Decentralization and Electoral Accountability," Environment and Planning C, , vol. 28(2), pages 318-334, April.
    5. Núria Bosch & José M. Durán, 2008. "The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 1, Edward Elgar Publishing.
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    Citations

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    Cited by:

    1. Igor Yu. Arlashkin, 2020. "Comparative Assessment of Regional Fiscal Capacity Calculation Approaches," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 58-67, February.
    2. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 37-65, June.
    3. Julio López-Laborda & Antoni Zabalza, 2015. "Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion," Environment and Planning C, , vol. 33(1), pages 136-162, February.
    4. López-Laborda Julio & Rodrigo Fernando, 2022. "Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 16(1), pages 152-169, January.
    5. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.
    6. 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.
    7. Antoni Zabalza, 2017. "Un nuevo mecanismo de actualización para el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 223(4), pages 67-100, December.
    8. Antoni Zabalza, 2018. "El mecanismo de nivelación de la financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 225(2), pages 79-108, June.
    9. Antoni Zabalza, 2021. "The Provision of Public Services under Conditions of Financial Stress: Evidence from Spanish Autonomous Communities," Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 65-104, March.

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    More about this item

    Keywords

    Intergovernmental transfers; Equalising transfers; Regional taxes; Spain; H71; H73; H77;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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