Corresponsabilidad fiscal y nivelación regional
ISSN: 0210-9107
Datum der Publikation: 2000
Nummer: 83
Seiten: 100-117
Art: Artikel
Andere Publikationen in: Papeles de economía española
Zusammenfassung
The problems of levelling connected with the fiscal co-responsibility of regional governments are those associated with their fiscal capacity and with the design and operation of the transfers from the CentralTreasury. This article is given over to the study of these problems by means of analyzing: a)the criteria for the design of intergovernmental transfers and theirbasic types in the light of international experience;b) how needs are calculated in the current model of Spanish autonomous community financing; c) the relationship between fiscal co-responsibility and interregional solidarity; and d) the effects of Income Tax assignment on equity.