A general framework for the analysis of fiscal equalisation systems

  1. Zabalza Martí, Antonio
Revista:
Spanish economic review

ISSN: 1435-5469

Any de publicació: 2003

Volum: 5

Número: 3

Pàgines: 205-232

Tipus: Article

DOI: 10.1007/S10108-003-0065-Z DIALNET GOOGLE SCHOLAR

Altres publicacions en: Spanish economic review

Objectius de Desenvolupament Sostenible

Resum

This paper shows that, despite the existing diversity of models of fiscal equalisation, there is a common underlying structure that links all of them. To this end, a framework of analysis sufficiently general so as to encompass the main schemes present in the literature is developed. This allows to uncover the common features of these schemes and to identify more readily the origin and nature of their differences. The formal approach is complemented with a numerical simulation of the models considered. The paper also shows the usefulness of the approach for reform policy and suggests two new models.

Referències bibliogràfiques

  • Ahmad, E., Craig, J. (1997) Intergovernmental Transfers. In: Ter-Minassian, T. (ed.) Fiscal Federalism in Theory and Practice. International Monetary Found, Washington
  • Ahmad, E., Thomas, R. (1997) Types of Transfers. A General Formulation. In: Ahmad, E. (ed.) Financing Decentralized Expenditures. An International Comparison of Grants. Edward Elgar, Cheltenham, UK and Brookfield, US
  • Barberán, R. (1999) La Estimación de Balanzas Fiscales en el Estado de las Autonomías: El Estado de la Cuestión. In: Castells, A., Bosch, N. (eds.) Desequilibrios Territoriales en España y Europa. Ariel, Barcelona
  • Boadway, R., Flatters, F. R. (1982) Efficiency and Equalization Payments in a Federal System of Government: A Synthesis and Extension of Recent Results. Canadian Journal of Economics 15: 613-633
  • Castells, A. (1999) Algunas Reflexiones sobre el Papel del Sector Público en la Reducción de los Desequilibrios Regionales. In: Castells, A., Bosch, N. (eds.) Desequilibrios Territoriales en España y Europa. Ariel, Barcelona
  • Courchene, T. J. (1984) Equalization Payments: Past, Present and Future. Ontario Economic Council, Toronto
  • Dahlby, B., Wilson, L. S. (1994) Fiscal Capacity, Tax Effort, and Optimal Equalisation Grants. Canadian Journal of Economics 27: 657-672
  • Flatters, F. R., Henderson, J. V., Meiszkowski, P. M. (1974) Public Goods, Efficiency and Regional Fiscal Equalization. Journal of Public Economics 3: 99-112
  • Killingsworth, M. R. (1983) Labor Supply. Cambridge University Press, Cambridge, England
  • King, D. (1984) Fiscal Tiers. The Economics of Multilevel Government. Allen and Unwin, London
  • Mathews, R. L. (1977) Mechanisms for Fiscal Equalisation in an Integrating Economic Community. In: MacDougall, D. (Chairman) Report of the Study Group on the Role of Public Finance in European Integration. Commission of the European Communities, Brussels
  • Monasterio, C., Pérez, F., Sevilla J. V., Solé, J. (1995) Informe sobre el Actual Sistema de Financiación Autonómica y sus Problemas. Instituto de Estudios Fiscales, Madrid
  • Musgrave, R. A. (1961) Approaches to a Fiscal Theory of Political Federalism. In: Buchanan, J. M. (ed.) Public Finances: Needs, Sources and Utilization. National Bureau of Economic Research, Princeton University Press, Princeton
  • Persson, T., Tabellini, G. (1996) Federal Fiscal Constitutions: Risk Sharing and Redistribution. Journal of Political Economy 104: 979-1009
  • Pérez, F. (1999) El Sistema de Financiación de las Comunidades Autónomas: Eficiencia y Equidad. In: Castells, A., Bosch, N. (eds.) Desequilibrios Territoriales en España y Europa. Ariel, Barcelona
  • Prud'homme, R. (1993) The Potential Role of the EC Budget in the Reduction of Spatial Disparities in a European Economic and Monetary Union. European Economy 5: 22-34
  • Roselló, J. (2000) Non-Institutional Federalism in Spain. Journal of Public Finance and Public Choice/Economia delle Scelte Pubbliche 18: 131-153
  • Slemrod, J., Bakija, J. (1996) Taxing Ourselves. A Citizen's Guide to the Great Debate Over Tax Reform. The MIT Press, Cambridge, Massachusetts
  • Ter-Minassian, T. (1997) Intergovernmental Fiscal Relations in a Macroeconomic Perspective: An Overview. In: Ter-Minassian, T. (ed.) Fiscal Federalism in Theory and Practice. International Monetary Found, Washington
  • Weidenbaum, M. C., Joss, R. L. (1970) Alternative Approaches to Revenue Sharing. A Description and Framework for Evaluation. National Tax Journal 1: 2-22
  • Zabalza, A. (1987) El Nuevo Sistema de Financiación Autonómica. Papeles de Economía Española 30/31: 374-384. Reproduced in Bosch, A. (ed.) Cinco Estudios sobre la Financiación Autonómica. Instituto de Estudios Fiscales, Madrid, 1988
  • Zabalza, A. (1987) El Nuevo Sistema de Financiación Autonómica. Papeles de Economía Española 30/31: 374-384. Reproduced in Bosch, A. (ed.) Cinco Estudios sobre la Financiación Autonómica. Instituto de Estudios Fiscales, Madrid, 1988
  • Zabalza, A. (1994) Un Mecanismo de Corresponsabilidad Fiscal para el Sistema de Financiación Autonómica. Revista Española de Economía 11: 333-367
  • Zubiri, I., Vallejo, M. (1995) Un Análisis Metodológico y Empírico del Sistema de Cupo. Fundación BBV, Bilbao
Fuente de los datos: Dialnet