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A System of Regionalized Public Accounts for Spain. Methodology and Results for 2005

AuthorsFuente, Ángel de la ; Barberán Ortí, Ramón; Uriel, Ezequiel.
KeywordsRegional fiscal balances
Regionalized public accounts
Issue Date30-Aug-2014
PublisherBarcelona Graduate School of Economics
CitationBarcelona GSE Working Paper Series (778): (2014)
AbstractThis 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
DescriptionPublicado 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
Publisher version (URL)http://dx.doi.org/10.7866/HPE-RPE.14.2.3
Appears in Collections:(IAE) Informes y documentos de trabajo
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