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Título: | A System of Regionalized Public Accounts for Spain. Methodology and Results for 2005 |
Autor: | Fuente, Ángel de la CSIC ORCID ; Barberán Ortí, Ramón; Uriel, Ezequiel. | Palabras clave: | Regional fiscal balances Regionalized public accounts Spain |
Fecha de publicación: | 30-ago-2014 | Editor: | Barcelona Graduate School of Economics | Citación: | Barcelona GSE Working Paper Series (778): (2014) | Resumen: | This paper develops a methodology for the construction of a System of Regionalized Public Accounts (SRPA) using a burden-benefit approach and applies it to the year 2005. The SRPA provides a detailed picture of the regional distribution of the tax burden and of the benefits arising from public expendi-ture and can be used to make homogeneous comparisons across regions in terms of many budgetary aggregates. This new statistical tool allows a much richer analysis of the regional incidence of public sector activity than the standard approach based on the calculation of regional net fiscal balances that has been used in many previous studies | Descripción: | Publicado también como: Hacienda Publica Espanola / Review of Public Economics 209(2): 99-150 (2014). ISSN 0210-1173. DOI http://dx.doi.org/10.7866/HPE-RPE.14.2.3 | Versión del editor: | http://dx.doi.org/10.7866/HPE-RPE.14.2.3 | URI: | http://hdl.handle.net/10261/113483 | DOI: | 10.7866/HPE-RPE.14.2.3 | ISSN: | 0210-1173 |
Aparece en las colecciones: | (IAE) Informes y documentos de trabajo |
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Fuente-2014-GSE-Working-Paper-n778.pdf | 2,08 MB | Adobe PDF | Visualizar/Abrir |
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