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La financiación autonómica de régimen general. Nivelación y corresponsabilidad fiscal desde una perspectiva comparada

  • Luis Ángel Hierro Recio
  • Pedro Atienza Montero
  • David Patiño Rodríguez

RESUMEN En España, y, en general, en los países federales, ha sido y es común debatir sobre la corresponsabilidad fiscal y sobre los efectos distributivos del sistema de financiación regional. En este trabajo, por un lado, se propone una metodología para estimar la corresponsabilidad fiscal, y por otro, se aplican los instrumentos tradicionales de medida de la desigualdad y la progresividad a los sistemas de financiación de los Estados en varios países federales con el objetivo de realizar una comparación internacional del régimen general de financiación autonómica. Después de un apartado de introducción, en el segundo apartado se describen los instrumentos y metodología usadas para medir la corresponsabilidad y la desigualdad y progresividad. En los apartados tercero y cuarto, se evalúan la corresponsabilidad y desigualdad y progresividad respectivamente en el sistema español y en los sistemas de cuatro países federales: Alemania, Australia, Canadá y Suiza. En el quinto apartado, emprendemos una evaluación simultánea de ambos aspectos analizados. Finalmente, en el apartado sexto resumimos las conclusiones principales del trabajo. ABSTRACT Fiscal accountability and the distributive effects of the regional financing system are common topic of debate in Spain, and, in general, in every federal country. In this paper, on the one hand, we propose a methodology for estimating the fiscal accountability and, on the other, we apply inequality and progressiveness traditional measurement tools to the study of financing systems among States in federal countries for making an international comparison of the Spanish system. After an introduction, in the second part we describe the tools and methodology used for measuring accountability, inequality and progressiveness. In the third and fourth parts we evaluate such concepts in the Spanish system and in four federal countries: Germany, Australia, Canada and Switzerland. In the fifth part, we make a simultaneous evaluation of both aspects analysed. Finally, in the sixth part we summarize the conclusions.

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Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

Volume (Year): 01 (2007)
Issue (Month): ()
Pages: 191-229

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Handle: RePEc:rer:articu:v:01:y:2007:p:191-229
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  1. Flatters, Frank & Henderson, Vernon & Mieszkowski, Peter, 1974. "Public goods, efficiency, and regional fiscal equalization," Journal of Public Economics, Elsevier, vol. 3(2), pages 99-112, May.
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  3. Shorrocks, Anthony F, 1984. "Inequality Decomposition by Population Subgroups," Econometrica, Econometric Society, vol. 52(6), pages 1369-85, November.
  4. Jameson Boex & Jorge Martinez-Vazquez, 2004. "Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0421, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  5. Buchanan, James M. & Goetz, Charles J., 1972. "Efficiency limits of fiscal mobility: An assessment of the tiebout model," Journal of Public Economics, Elsevier, vol. 1(1), pages 25-43, April.
  6. Luis A. Hierro & Pedro Atienza & David Patiño, 2007. "Inequality and Progressiveness in the Distribution of Revenues of the States in Federal Countries: A Comparitive Study," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0703, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  7. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-52, September.
  8. Shorrocks, A F, 1982. "Inequality Decomposition by Factor Components," Econometrica, Econometric Society, vol. 50(1), pages 193-211, January.
  9. Anwar Shah, 1996. "A Fiscal Need Approach to Equalization," Canadian Public Policy, University of Toronto Press, vol. 22(2), pages 99-115, June.
  10. Rafael Salas, 1996. "Fundamentos de bienestar de los índices de desigualdad pertenecientes a la clase de la entropía generalizada," Investigaciones Economicas, Fundación SEPI, vol. 20(3), pages 403-409, September.
  11. Richard A. Musgrave, 1961. "Approaches to a Fiscal Theory of Political Federalism," NBER Chapters, in: Public Finances: Needs, Sources, and Utilization, pages 97-134 National Bureau of Economic Research, Inc.
  12. Shorrocks, A F, 1980. "The Class of Additively Decomposable Inequality Measures," Econometrica, Econometric Society, vol. 48(3), pages 613-25, April.
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