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La reforma del modelo de financiación autonómica. Implicaciones sobre su capacidad de convergencia

  • Carlos Garcimartín

    ()

    (Universidad Rey Juan Carlos)

  • Santiago Díaz de Sarralde

    ()

    (Universidad Rey Juan Carlos)

  • Jesús Ruiz-Huerta

    ()

    (Universidad Rey Juan Carlos)

En el presente trabajo se analiza la reforma del sistema de financiación de las CC.AA. aprobada en diciembre de 2009 desde el punto de vista de su capacidad para promover la convergencia (o evitar la dispersión) en la financiación por habitante de las distintas Comunidades. Como se intenta demostrar, no puede establecerse de forma inequívoca cuál de los dos sistemas, el nuevo o el antiguo, es más favorable a dicha convergencia. La respuesta dependerá de las evoluciones relativas de población e ingresos tributarios per cápita, así como de la relación de ambas con el Fondo de Suficiencia. Ahora bien, realizando una simulación de las circunstancias reales que existieron en los años en que el anterior sistema estuvo en vigor, el aumento de dispersión que efectivamente tuvo lugar hubiera sido notablemente inferior si el nuevo modelo hubiera estado vigente.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/197_3.pdf
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Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 197 (2011)
Issue (Month): 2 (June)
Pages: 67-85

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Handle: RePEc:hpe:journl:y:2011:v:197:i:2:p:67-85
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