IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2003v166i3p85-111.html
   My bibliography  Save this article

Un análisis de incidencia fiscal municipal: Efectos redistributivos de los presupuestos de los ayuntamientos de Castilla y León

Author

Listed:
  • José Ignacio Gobernado Rebaque

    (Universidad de Valladolid)

Abstract

Este artículo pretende realizar una aproximación empírica a la incidencia fiscal neta del presupuesto de los grandes municipios españoles, representados por los principales ayuntamientos de Castilla y León, mediante el uso de un modelo de incidencia especialmente concebido para el ámbito municipal. El objeto del trabajo es la determinación de la capacidad efectiva de los ayuntamientos para alterar la distribución de la renta de los individuos a través de sus presupuestos de ingresos y gastos. Los resultados del análisis ponen de manifiesto que los ayuntamientos cuentan con una reducida capacidad para redistribuir renta debido fundamentalmente a sus limitaciones financieras y a la regresividad de su sistema impositivo, a pesar de la progresividad demostrada por los gastos. Classification-JEL : D31, D63, H71, H72.

Suggested Citation

  • José Ignacio Gobernado Rebaque, 2003. "Un análisis de incidencia fiscal municipal: Efectos redistributivos de los presupuestos de los ayuntamientos de Castilla y León," Hacienda Pública Española, IEF, vol. 166(3), pages 85-111, September.
  • Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:85-111
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/166_Gobernado.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Bergstrom, Theodore C & Goodman, Robert P, 1973. "Private Demands for Public Goods," American Economic Review, American Economic Association, vol. 63(3), pages 280-296, June.
    2. Brown, Charles C. & Oates, Wallace E., 1987. "Assistance to the poor in a federal system," Journal of Public Economics, Elsevier, vol. 32(3), pages 307-330, April.
    3. Martinez-Vazquez, Jorge, 1982. "Fiscal Incidence at the Local Level," Econometrica, Econometric Society, vol. 50(5), pages 1207-1218, September.
    4. Aaron, Henry & McGuire, Martin, 1970. "Public Goods and Income Distribution," Econometrica, Econometric Society, vol. 38(6), pages 907-920, November.
    5. Behrens, Jean & Smolensky, Eugene, 1973. "Alternative Definitions of Income Redistribution," Public Finance = Finances publiques, , vol. 28(3-4), pages 315-332.
    6. Meerman, Jacob, 1978. "Do Empirical Studies of Budget Incidence Make Sense?," Public Finance = Finances publiques, , vol. 33(3), pages 295-313.
    7. Kenneth V. Greene & William G. Neenan & Claudia D. Scott, 1976. "Fiscal Incidence in the Washington Metropolitan Area," Land Economics, University of Wisconsin Press, vol. 52(1), pages 13-31.
    8. McGuire, Martin C & Aaron, Henry J, 1969. "Efficiency and Equity in the Optimal Supply of a Public Good," The Review of Economics and Statistics, MIT Press, vol. 51(1), pages 31-39, February.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    . Haciendas municipales; incidencia personal; redistribución de la renta.;

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:85-111. 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: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.