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


  • Angel de la Fuente

    () (Instituto de Análisis Económico)

  • Ramón Barberán

    () (Universidad de Zaragoza)

  • Ezequiel Uriel

    () (Universidad de Valencia)


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, 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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    References listed on IDEAS

    1. !ngel de la Fuente & Ramón Barberán & Ezequiel Uriel, 2014. "Un sistema de cuentas públicas territorializadas para Espana Metodología y resultados para 2011," Studies on the Spanish Economy eee2014-03, FEDEA.
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    More about this item


    Spain; regional fiscal balances; regionalized public accounts;

    JEL classification:

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


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