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Regional Fiscal Flows: Measurement Tools


  • Giuseppe C.Ruggeri

    () (University of New Brunswick)


This paper discusses the methodology for the calculation of federal fiscal flows in a federation and the measurement of interregional redistribution. It identifies five major steps: (a) the selection of the approach for calculating federal fiscal flows, (b)the allocation of federal revenues and expenditures among regions, (c) the choice of the appropriate concept of regional economic disparities, (d) the selection of the relevant indicators of interregional redistribution, and (e) the estimation of these indicators. It concludes with some suggestions for further research, stressing the need to develop a common methodology and to place the study of interregional redistribution in a dynamic context.

Suggested Citation

  • Giuseppe C.Ruggeri, 2009. "Regional Fiscal Flows: Measurement Tools," Working Papers 2009/4, Institut d'Economia de Barcelona (IEB).
  • Handle: RePEc:ieb:wpaper:2009/4/doc2009-4

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    References listed on IDEAS

    1. Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters,in: Tax Policy and the Economy, Volume 20, pages 1-40 National Bureau of Economic Research, Inc.
    2. Montmarquette, Claude, 1974. "A Note on Income (Labor) Inequality: Income Tax Systems and Human Capital Theory," Journal of Political Economy, University of Chicago Press, vol. 82(3), pages 620-625, May/June.
    3. Bayoumi, Tamim & Masson, Paul R., 1995. "Fiscal flows in the United States and Canada: Lessons for monetary union in Europe," European Economic Review, Elsevier, vol. 39(2), pages 253-274, February.
    4. Ruggeri, G C, 1993. "On the Measurement of Sales Tax Incidence in the Presence of Transfers," Public Finance = Finances publiques, , vol. 48(1), pages 132-137.
    5. Bingley, Paul & Lanot, Gauthier, 2002. "The incidence of income tax on wages and labour supply," Journal of Public Economics, Elsevier, vol. 83(2), pages 173-194, February.
    6. Browning, Edgar K, 1978. "The Burden of Taxation," Journal of Political Economy, University of Chicago Press, vol. 86(4), pages 649-671, August.
    7. Jim Davies, "undated". "Empirical Evidence on Human Capital Externalities," Working Papers-Department of Finance Canada 2003-11, Department of Finance Canada.
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    Cited by:

    1. Guillem López Casasnovas & Joan Rosselló Villalonga, 2014. "Fiscal Imbalances in Asymmetric Federal Regimes. The Case of Spain," Hacienda Pública Española, IEF, vol. 209(2), pages 55-97, June.

    More about this item


    Methodology; interregional redistribution; fiscal federalism.;

    JEL classification:

    • B41 - Schools of Economic Thought and Methodology - - Economic Methodology - - - Economic Methodology
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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