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La medición de la capacidad fiscal de las comunidades autónomas: algunas alternativas

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  • Julio López Laborda

Abstract

El trabajo examina las posibilidades de mejorar la estimación de la recaudación normativa / capacidad fiscal de las comunidades autónomas en los tributos cedidos, de cara a la próxima revisión del sistema de financiación autonómica. Se analizan cuatro alternativas, con distinto grado de complejidad en su desarrollo: 1™) aplicar, como regla de actualización de la recaudación normativa de los tributos cedidos ìtradicionalesî, la tasa de evolución de la recaudación normativa de los tributos cedidos ìnuevosî (IRPF, IVA e Impuestos Especiales de Fabricación) en cada comunidad autónoma; 2™) cuantificar de la manera más precisa posible la recaudación normativa, como ya se hace, por ejemplo, en el IRPF, a partir de la información de las liquidaciones tributarias que proporcionen las comunidades autónomas; 3™) aproximar la recaudación normativa estimando mediante indicadores sencillos la base de cada tributo, a la que se aplicaría el tipo de gravamen supletorio fijado por el Estado; 4™) identificar la recaudación normativa con los ingresos que podría percibir una comunidad autónoma si aplicara a sus tributos cedidos el tipo medio exigido efectivamente por el conjunto de comunidades.

Suggested Citation

  • Julio López Laborda, 2016. "La medición de la capacidad fiscal de las comunidades autónomas: algunas alternativas," Policy Papers 2016-01, FEDEA.
    • Handle: RePEc:fda:fdapop:2016-01
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    References listed on IDEAS

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    1. Jim Feehan, 0. "Canada's Equalization Formula: Peering Inside the Black Box . . . and Beyond," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 7(24), 2014.
    2. Jan Werner, 2009. "El sistema d'anivellament fiscal alemany: ningú no és profeta a casa seva," Working Papers 01-2009, Institute of Local Public Finance.
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