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Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica

Author

Listed:
  • Julio López Laborda

    (Universidad de Zaragoza)

  • Antonio Zabalza

    (Universidad de Valencia)

Abstract

Este trabajo propone un mecanismo de actualización del sistema de financiación autonómica que mantiene la equidad horizontal a lo largo del tiempo, al que se denomina mecanismo de las “Relatividades Constantes”. En este contexto, el trabajo examina críticamente el concepto de necesidades de gasto utilizado en la financiación autonómica española, propone una definición operativa del mismo, e identifica un índice global de necesidades que replica la distribución de recursos normativos del nuevo modelo de financiación. Utilizando este índice global, el artículo ilustra empíricamente el mecanismo de actualización propuesto y compara los resultados con los obtenidos a partir de la regla existente en el modelo vigente.

Suggested Citation

  • Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 37-65, June.
    • Handle: RePEc:hpe:journl:y:2011:v:197:i:2:p:37-65
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    References listed on IDEAS

    as
    1. Eckhard Wurzel, 2003. "Consolidating Germany's Finances: Issues in Public Sector Spending Reform," OECD Economics Department Working Papers 366, OECD Publishing.
    2. Antoni Zabalza & Julio López-Laborda, 2011. "The new Spanish system of intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 750-786, December.
    3. Isabelle Joumard & Per Mathis Kongsrud, 2003. "Fiscal Relations across Government Levels," OECD Economic Studies, OECD Publishing, vol. 2003(1), pages 155-229.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Asuncion Arner Guerre, 2022. "Subcentral Taxation in Spain," International Journal of Economics and Financial Issues, Econjournals, vol. 12(4), pages 1-12, July.
    2. Alain Cuenca, 2015. "Las entregas a cuenta en el sistema de financiación de las CCAA de régimen común: problemas y opciones de mejora," Policy Papers 2015-10, FEDEA.
    3. Antoni Zabalza & Julio López-Laborda, 2011. "The new Spanish system of intergovernmental transfers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(6), pages 750-786, December.
    4. Antoni Zabalza, 2021. "The Provision of Public Services under Conditions of Financial Stress: Evidence from Spanish Autonomous Communities," Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 65-104, March.

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    More about this item

    Keywords

    financiación autonómica; equidad horizontal; actualización.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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