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Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo

Author

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  • Antoni Zabalza

    () (Universidad de Valencia)

Abstract

Esta nota aborda tres cuestiones. En primer lugar, la inferencia del marco económico subyacente bajo el mecanismo de ajuste del IVA en el sistema foral de financiación, que se introdujo en la Ley 49/1985, de 27 de diciembre; en segundo lugar, un análisis de los problemas asociados a este ajuste; y en tercer lugar, la propuesta de un nuevo mecanismo de ajuste que resuelve los problemas del anterior.

Suggested Citation

  • Antoni Zabalza, 2012. "Una nota sobre el ajuste del IVA en el sistema foral de financiación: Marco analítico y propuesta de un nuevo mecanismo," Hacienda Pública Española, IEF, vol. 202(3), pages 105-123, September.
  • Handle: RePEc:hpe:journl:y:2012:v:202:i:3:p:105-123.
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    Cited by:

    1. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.

    More about this item

    Keywords

    Mecanismo de ajuste territorial de la recaudación del IVA; sistema foral de financiación.;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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