Publication: Balanzas fiscales territoriales: perspectiva general y experiencia en España
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Publication Date
2009-05
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Abstract
Los estudios de “balanzas fiscales” territoriales son ejercicios de estimación de la incidencia geográfica de los programas de ingresos y gastos públicos en un periodo de tiempo determinado, que permiten calcular el saldo fiscal imputable a cada territorio. En este trabajo se lleva a cabo una descripción de las principales características y problemas metodológicos que presentan los estudios de “balanzas fiscales” territoriales, así como una panorámica muy general de sus antecedentes en España. Se revisan también los estudios más recientes –con aportaciones muy relevantes tanto en el terreno metodológico como en el de la estimación– y se ofrecen algunas conclusiones.
Studies of territorial "fiscal balances" try to estimate the geographical incidence of tax and public expenditure programs over a period of time, which allow an estimation of the net fiscal flow attributable to each area. This paper carries out a description of the main characteristics and methodological problems posed by such studies, as well as a very general overview of its background in Spain. It also reviews the most recent studies in Spain, with very significant contributions both in the methodology and in the estimation techniques, and presents some conclusions.
Studies of territorial "fiscal balances" try to estimate the geographical incidence of tax and public expenditure programs over a period of time, which allow an estimation of the net fiscal flow attributable to each area. This paper carries out a description of the main characteristics and methodological problems posed by such studies, as well as a very general overview of its background in Spain. It also reviews the most recent studies in Spain, with very significant contributions both in the methodology and in the estimation techniques, and presents some conclusions.