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La distribución de recursos entre Comunidades Autónomas. Una primera aproximación a los cambios derivados del nuevo modelo de financiación/The Distribution of Resources Between Autonomous Communities. A First Approximation to the Changes Derived from the New Model of Financing

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  • HIERRO RECIO, LUIS ANGEL

    ()
    (Departamento Historia e Instituciones Económicas y Economía Aplicada. Facultad Ciencias Económicas y Empresariales. Universidad de Sevilla.)

  • ATIENZA MONTERO, PEDRO

    ()
    (Departamento Historia e Instituciones Económicas y Economía Aplicada. Facultad Ciencias Económicas y Empresariales. Universidad de Sevilla.)

  • GÓMEZ-ÁLVAREZ DÍAZ, ROSARIO

    ()
    (Departamento de Economía e Historia Económica. UNIVERSIDAD DE SEVILLA)

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    Abstract

    El presente trabajo tiene como objetivo analizar el cambio en los resultados distributivos del nuevo modelo de financiación autonómica de régimen común con respecto al vigente desde 2002. Para ello se utilizan indicadores de desigualdad y progresividad derivados de curvas de concentración, así como indicadores de dispersión y de elasticidad. El resultado fundamental que se obtiene es que, a pesar de las modificaciones sustanciales que se producen en la estructura del nuevo modelo, ello no conlleva cambios significativos en los efectos redistributivos de las transferencias, ni en términos de desigualdad ni en términos de progresividad. No obstante, el nuevo modelo sí produce menos reordenación y, en consecuencia, menos desigualdad generada por la misma. The present work has as aim to analyze the change in the distributive results of the new model of financing of Autonomous Communities of common regime with regard to model in force from 2002. For it we use indicators of inequality and progressiveness derived from curves of concentration, as well as indicators of dispersion and of elasticity. The fundamental result obtained is that, in spite of the substantial modifications that are produced in the structure of the new model, it does not carry significant changes in the redistributive effects of the transfers, nor in terms of inequality nor in terms of progressiveness. Nevertheless, the new model produces less reranking and, in consequence, less inequality generated by the same one.

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    Bibliographic Info

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 28 (2010)
    Issue (Month): (Abril)
    Pages: 61-76

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    Handle: RePEc:lrk:eeaart:28_1_12

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    Keywords: Financiación autonómica; federalismo fiscal; desigualdad; progresividad; transferencias intergubernamentales; análisis comparado ; Spanish system of regional financing; fiscal federalism; inequality; progressiveness; intergovernmental grants; compared research.;

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    1. Richard M Bird & Andrey V Tarasov, 2004. "Closing the gap: fiscal imbalances and intergovernmental transfers in developed federations," Environment and Planning C: Government and Policy, Pion Ltd, London, vol. 22(1), pages 77-102, February.
    2. Aronson, J Richard & Johnson, Paul & Lambert, Peter J, 1994. "Redistributive Effects and Unequal Income Tax Treatment," Economic Journal, Royal Economic Society, vol. 104(423), pages 262-70, March.
    3. Jorge Martinez-Vazquez & Jameson Boex, 1999. "Fiscal Decentralization in the Russian Federation During the Transition," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9903, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
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