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A System of Regionalized Public Accounts for Spain. Methodology and Results for 2005

Author

Listed:
  • Angel de la Fuente

    (Instituto de Análisis Económico)

  • Ramón Barberán

    (Universidad de Zaragoza)

  • Ezequiel Uriel

    (Universidad de Valencia)

Abstract

This paper develops a methodology for the construction of a System of Regionalized Public Accounts (SRPA) using a burden-benefit approach and applies it to the year 2005. The SRPA provides a detailed picture of the regional distribution of the tax burden and of the benefits arising from public expenditure and can be used to make homogeneous comparisons across regions in terms of many budgetary aggregates. This new statistical tool allows a much richer analysis of the regional incidence of public sector activity than the standard approach based on the calculation of regional net fiscal balances that has been used in many previous studies Clasificación JEL: H10, H60

Suggested Citation

  • Angel de la Fuente & Ramón Barberán & Ezequiel Uriel, 2014. "A System of Regionalized Public Accounts for Spain. Methodology and Results for 2005," Hacienda Pública Española / Review of Public Economics, IEF, vol. 209(2), pages 99-150, June.
    • Handle: RePEc:hpe:journl:y:2014:v:209:i:2:p:99-150
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    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General

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