Advanced Search
MyIDEAS: Login to save this article or follow this journal

La financiación autonómica de régimen general. Nivelación y corresponsabilidad fiscal desde una perspectiva comparada

Contents:

Author Info

  • Luis Ángel Hierro Recio
  • Pedro Atienza Montero
  • David Patiño Rodríguez

Abstract

RESUMEN En España, y, en general, en los países federales, ha sido y es común debatir sobre la corresponsabilidad fiscal y sobre los efectos distributivos del sistema de financiación regional. En este trabajo, por un lado, se propone una metodología para estimar la corresponsabilidad fiscal, y por otro, se aplican los instrumentos tradicionales de medida de la desigualdad y la progresividad a los sistemas de financiación de los Estados en varios países federales con el objetivo de realizar una comparación internacional del régimen general de financiación autonómica. Después de un apartado de introducción, en el segundo apartado se describen los instrumentos y metodología usadas para medir la corresponsabilidad y la desigualdad y progresividad. En los apartados tercero y cuarto, se evalúan la corresponsabilidad y desigualdad y progresividad respectivamente en el sistema español y en los sistemas de cuatro países federales: Alemania, Australia, Canadá y Suiza. En el quinto apartado, emprendemos una evaluación simultánea de ambos aspectos analizados. Finalmente, en el apartado sexto resumimos las conclusiones principales del trabajo. ABSTRACT Fiscal accountability and the distributive effects of the regional financing system are common topic of debate in Spain, and, in general, in every federal country. In this paper, on the one hand, we propose a methodology for estimating the fiscal accountability and, on the other, we apply inequality and progressiveness traditional measurement tools to the study of financing systems among States in federal countries for making an international comparison of the Spanish system. After an introduction, in the second part we describe the tools and methodology used for measuring accountability, inequality and progressiveness. In the third and fourth parts we evaluate such concepts in the Spanish system and in four federal countries: Germany, Australia, Canada and Switzerland. In the fifth part, we make a simultaneous evaluation of both aspects analysed. Finally, in the sixth part we summarize the conclusions.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.revistaestudiosregionales.com/pdfs/pdf863.pdf
Download Restriction: no

File URL: http://www.revistaestudiosregionales.com/articulo.php?id_art=863
Download Restriction: no

Bibliographic Info

Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 01 (2007)
Issue (Month): ()
Pages: 191-229

as in new window
Handle: RePEc:rer:articu:v:01:y:2007:p:191-229

Contact details of provider:
Postal: Plaza del Ejido s/n 29071, Málaga
Phone: 952131150
Fax: 952131167
Email:
Web page: http://www.revistaestudiosregionales.com/
More information through EDIRC

Related research

Keywords: Estudios comparados; Financiación autonómica; Corresponsabilidad fiscal; Transferencias; Progresividad; Desigualdad; Federalismo fiscal;

Find related papers by JEL classification:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Shorrocks, A F, 1982. "Inequality Decomposition by Factor Components," Econometrica, Econometric Society, vol. 50(1), pages 193-211, January.
  2. Jameson Boex & Jorge Martinez-Vazquez, 2004. "Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0421, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  3. Rafael Salas, 1996. "Fundamentos de bienestar de los índices de desigualdad pertenecientes a la clase de la entropía generalizada," Investigaciones Economicas, Fundación SEPI, vol. 20(3), pages 403-409, September.
  4. Buchanan, James M. & Goetz, Charles J., 1972. "Efficiency limits of fiscal mobility: An assessment of the tiebout model," Journal of Public Economics, Elsevier, vol. 1(1), pages 25-43, April.
  5. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-85, November.
  6. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-25, April.
  7. Boadway,Robin & Shah,Anwar, 2009. "Fiscal Federalism," Cambridge Books, Cambridge University Press, number 9780521732116, Fall.
  8. Flatters, Frank & Henderson, Vernon & Mieszkowski, Peter, 1974. "Public goods, efficiency, and regional fiscal equalization," Journal of Public Economics, Elsevier, vol. 3(2), pages 99-112, May.
  9. Anwar Shah, 1996. "A Fiscal Need Approach to Equalization," Canadian Public Policy, University of Toronto Press, vol. 22(2), pages 99-115, June.
  10. Richard A. Musgrave, 1961. "Approaches to a Fiscal Theory of Political Federalism," NBER Chapters, in: Public Finances: Needs, Sources, and Utilization, pages 97-134 National Bureau of Economic Research, Inc.
  11. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:01:y:2007:p:191-229. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández).

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 references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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