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La financiación de los Gobiernos de nivel intermedio en España y Alemania. Un análisis comparado de la desigualdad y progresividad en la distribución de recursos

  • Luis Ángel Hierro Recio
  • Pedro Atienza Montero
  • Rosario Gómez-Álvarez Díaz

RESUMEN El presente trabajo tiene por objeto realizar una comparación entre la financiación federal de Alemania y España mediante un análisis de la contribución de las distintas fuentes de ingresos de los Länder y Comunidades Autónomas a la desigualdad y la progresividad del sistema de financiación en su conjunto. Para ello, la metodología aplicada es la descomposición natural de los índices de concentración y la descomposición directa del índice de Suits, resultando que, a pesar de la existencia de fuertes diferencias en cuanto a la estructura, composición y diseño de los respectivos sistemas de financiación, los resultados distributivos de los mismos muestran claras similitudes. ABSTRACT The present paper has as aim to achieve a comparison between the federal funding of Germany and Spain by means of an analysis of the contribution to the inequality and progressiveness of the financing resources of the Länder and Autonomous Communities. The methodology applied is the natural decomposition of the indexes of concentration and the direct decomposition of the index of Suits, resulting that in spite of the existence of strong differences regarding the structure, composition and design of the respective systems of funding, the distributive results show clear similarities.

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

Volume (Year): 03 (2009)
Issue (Month): ()
Pages: 97-128

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