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El ndice de evoluci n de los ingresos tributarios del Estado y sus efectos sobre la PIE municipal

Author

Listed:
  • Jos Manuel Cordero Ferrera

    (Universidad de Extremadura)

  • Francisco Pedraja Chaparro

    (Universidad de Extremadura)

  • Javier Su rez Pandiello

    (Universidad de Oviedo)

  • Alfonso Utrilla de la Hoz

    (Universidad Complutense de Madrid)

Abstract

Este trabajo analiza los efectos que ha tenido la aplicaci n del ndice de evoluci n de los ingresos tributarios del Estado (ITE) en la determinaci n de las cuant as percibidas por los municipios en concepto de transferencias procedentes de la Participaci n en los Ingresos del Estado (PIE). El examen de las liquidaciones del modelo de financiaci n durante el periodo 2004-2010 pone de manifiesto que el procedimiento empleado para el c lculo de este ndice ha generado importantes distorsiones en la evoluci n de los recursos. De hecho, los resultados obtenidos en un ejercicio de simulaci n, en el que se comparan los resultados del modelo vigente con un escenario alternativo en el que se hubiera optado por el Producto Interior Bruto (PIB) nominal como ndice de evoluci n de la PIE, muestran que esta segunda alternativa habr a limitado estas distorsiones adem s de haber proporcionado mayores transferencias a los municipios

Suggested Citation

  • Jos Manuel Cordero Ferrera & Francisco Pedraja Chaparro & Javier Su rez Pandiello & Alfonso Utrilla de la Hoz, 2013. "El ndice de evoluci n de los ingresos tributarios del Estado y sus efectos sobre la PIE municipal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 137-161, September.
    • Handle: RePEc:hpe:journl:y:2013:v:206:i:3:p:137-161
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    References listed on IDEAS

    as
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    Cited by:

    1. Mario Alloza & Víctor González-Díez & Enrique Moral-Benito & Patrocinio Tello-Casas, 2021. "Access to services in rural Spain," Occasional Papers 2122, Banco de España.
    2. Jos Manuel Cordero & Francisco Pedraja & F tima Galindo, 2022. "La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulaci n de resultados," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 125-149, March.
    3. Mario Alloza & Víctor González-Díez & Enrique Moral-Benito & Patrocinio Tello-Casas, 2021. "El acceso a servicios en la España rural," Occasional Papers 2122, Banco de España.

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    Keywords

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    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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