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La dimensión normativa de la Nivelación Territorial

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  • Antonio Zabalza

Abstract

RESUMEN Este trabajo argumenta que es instructivo y útil enfocar el análisis de los sistemas de nivelación territorial como el resultado de un pacto político entre los niveles de gobierno nacional y subnacional. Donde el contenido normativo de este pacto se refleja de forma más clara es en la especificación del presupuesto consolidado de la federación y, como consecuencia, en la definición y medición de los conceptos de necesidad y capacidad. La definición de capacidad, en particular, suministra la principal referencia normativa de las políticas tributarias de los gobiernos subnacionales. El trabajo termina con una ilustración numérica basada en datos españoles. ABSTRACT This paper argues that it is instructive and useful to approach fiscal equalization systems as the result of a political pact between national and sub national government levels. The normative contents of this pact is reflected most clearly in the specification of the consolidated budget of the federation and, therefore, in the definition and measurement of the concepts of need and capacity. The definition of capacity, in particular, provides the main normative reference for the tax policy of sub national governments. The paper ends with an empirical illustration based on Spanish data.

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Bibliographic Info

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

Volume (Year): 04 (2009)
Issue (Month): ()
Pages: 129-153

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Handle: RePEc:rer:articu:v:04:y:2009:p:129-153

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Related research

Keywords: Nivelación fiscal; Equidad vertical y horizontal; Normas de necesidad y capacidad; Fiscal equalization; Vertical and horizontal equity; Need and capacity norms;

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