IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

La descentralización tributaria en la última reforma del sistema de financiación autonómica

  • Santiago Lago Peñas

RESUMEN En este trabajo se examina la descentralización tributaria en la última reforma del sistema de financiación autonómica. El trabajo se divide en dos partes. En la primera se presentan los principales cambios introducidos. En la segunda, se evalúa el resultado de la reforma sobre la autonomía y corresponsabilidad fiscales, sobre los incentivos de los gobiernos subcentrales y sobre las externalidades fiscales verticales y horizontales. ABSTRACT The aim of this work is the analysis of tax decentralization in the last reform of Spanish fiscal federalism. It is divided into two parts. The first one is devoted to describe the main fiscal changes. In the second part, the effects of these changes on fiscal autonomy and accountability, on incentives of subcentral governments and on vertical and horizontal fiscal externalities are examined.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

File URL:
Download Restriction: no

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

Volume (Year): 02 (2003)
Issue (Month): ()
Pages: 281-288

in new window

Handle: RePEc:rer:articu:v:02:y:2003:p:281-288
Contact details of provider: Postal: Plaza del Ejido s/n 29071, Málaga
Phone: 952131150
Fax: 952131167
Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:rer:articu:v:02:y:2003:p:281-288. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jesús Sánchez Fernández)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.