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Nivelación interterritorial e ineficiencia de las decisiones presupuestarias: reflexiones para el caso español

  • Santiago Lago Peñas

    ()

    (Universidad de Vigo)

En este trabajo se estudian los efectos negativos de los esquemas de nivelación horizontal sobre la eficiencia en las elecciones fiscales de los gobiernos regionales. Partiendo de unos resultados teóricos básicos, se examinan los aspectos dinámicos del problema, se ofrece alguna evidencia empírica para el caso español y se presenta una solución que combina los criterios de eficiencia y equidad. La conclusión principal es que la incidencia de los desincentivos se puede reducir de forma significativa, sin renunciar a un nivel de equidad elevado. Desde este punto de vista, se analiza la última reforma del sistema de financiación de las Comunidades Autónomas y se alude a la discusión teórica sobre los mejores indicadores de capacidad fiscal de una región y sus implicaciones para el caso español. Classification-JEL : H73, H77.

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Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 162 (2002)
Issue (Month): 3 (¨September)
Pages: 79-100

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Handle: RePEc:hpe:journl:y:2002:v:162:i:3:p:79-100
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  1. Santiago Lago Peñas, . "La evolución del gasto público y el sistema de financiación de las comunidades de régimen común," Studies on the Spanish Economy 101, FEDEA.
  2. Robert Tannenwald, 1999. "Fiscal disparity among the States revisited," New England Economic Review, Federal Reserve Bank of Boston, issue Jul, pages 3-25.
  3. Thomas J. Courchene & David A. Beavis, 1973. "Federal-Provincial Tax Equalization: An Evaluation," Canadian Journal of Economics, Canadian Economics Association, vol. 6(4), pages 483-502, November.
  4. LE BRETON, Michel & WEBER, Shlomo, 2001. "The art of making everybody happy: how to prevent a secession," CORE Discussion Papers 2001011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  5. Santiago Lago Peñas, 2001. "La Dinámica De Los Gastos De Capital En Las Comunidades Autónomas: Un Análisis De Sus Determinantes," Hacienda Pública Española, IEF, vol. 157(2), June.
  6. Michael Smart, 1996. "Taxation incentives and deadweight loss in a system of intergovernmental transfers," Working Papers msmart-96-03, University of Toronto, Department of Economics.
  7. Bev Dahlby, 1996. "Fiscal externalities and the design of intergovernmental grants," International Tax and Public Finance, Springer, vol. 3(3), pages 397-412, July.
  8. Michel Le Breton & Shlomo Weber, 2001. "The Art of Making Everybody Happy; How to Prevent a Secession," IMF Working Papers 01/176, International Monetary Fund.
  9. Bernd Huber & Christian Baretti & Karl Lichtblau, 2000. "A Tax on Tax Revenue. The Incentive Effects of Equalizing Transfers: Evidence from Germany," CESifo Working Paper Series 333, CESifo Group Munich.
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