IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

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

Listed author(s):
  • José Ignacio Gobernado Rebaque

    (Universidad de Valladolid)

Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

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

    Volume (Year): 166 (2003)
    Issue (Month): 3 (September)
    Pages: 85-111

    in new window

    Handle: RePEc:hpe:journl:y:2003:v:166:i:3:p:85-111
    Contact details of provider: Postal:
    Avda. Cardenal Herrera Oria, 378, 28035 Madrid

    Phone: 91-339.89.15
    Fax: 91-339.89.64
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    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)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    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)

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.