La financiación autonómica de régimen general: nivelación y corresponsabilidad fiscal desde una perspectiva comparada

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... Deskribapen osoa

Egile nagusia: Hierro Recio, Luis Angel
Beste egile batzuk: Atienza Montero, Pedro, Patiño Rodríguez, David
Formatua: Artikulua
Hizkuntza: Gaztelania
Argitaratua: Universidad de Almería 2007
Sarrera elektronikoa: http://dialnet.unirioja.es/servlet/oaiart?codigo=2295840
Etiketak: Erantsi etiketa bat
Etiketarik gabe, Izan zaitez lehena erregistro honi etiketa jartzen!
Azalaren irudirik gabe QR Kodea
Gorde:
Laburpena: 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.