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Un análisis de las diferencias territoriales en los saldos de las balanzas fiscales y de sus posibilidades de corrección

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Author Info

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

Abstract

RESUMEN La ausencia de una metodología sistematizada para el análisis de los resultados obtenidos por los estudios de balanzas fiscales, hace que los mismos suelan carecer de un estudio pormenorizado de los saldos fiscales. En el presente trabajo se presenta una clasificación de los instrumentos de análisis disponibles y se realizan aportaciones en materia de explicación de los saldos fiscales y de impacto redistributivo de los saldos y partidas presupuestarias. Este último aspecto permite evaluar la capacidad efectiva de modificar los impactos redistributivos de los saldos. ABSTRACT There is no systematized methodology for analysing the fiscal balance results. For this reason, the fiscal flows haven’t been studied in detail. In this paper we present a classification of the available analyse instruments. Moreover, we realize some contributions for explaining the fiscal flows and for analysing the redistributive impact of the fiscal flows and other budgetary sections. This last issue allows evaluating the effective capacity for modifying the redistributive impacts of the fiscal flows.

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Bibliographic Info

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

Volume (Year): 03 (2008)
Issue (Month): ()
Pages: 79-109

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Handle: RePEc:rer:articu:v:03:y:2008:p:79-109

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Related research

Keywords: Balanzas fiscales; Flujos fiscales; Redistribución regional;

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References

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  1. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  2. Xavier Sala-i-Martin & Jeffrey Sachs, 1991. "Fiscal Federalism and Optimum Currency Areas: Evidence for Europe From the United States," NBER Working Papers 3855, National Bureau of Economic Research, Inc.
  3. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
  4. Uriel Jiménez Ezequiel, 2003. "Una aproximación a las balanzas fiscales de las Comunidades Autónomas," Books, Fundacion BBVA / BBVA Foundation, edition 0, number 201135.
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