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La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulación de resultados

Author

Listed:
  • José Manuel Cordero

    (Universidad de Extremadura)

  • Francisco Pedraja

    (Universidad de Extremadura)

  • Fátima Galindo

    (Universidad de Extremadura)

Abstract

En el Informe de la Comisión de Expertos para la revisión del sistema de financiación local (2017) se propone sustituir el sistema dual actual de cesión y variables por uno único de nivelación para los municipios españoles de régimen común. El objetivo del presente trabajo es discutir la idoneidad de la propuesta frente a otras alternativas menos exigentes basadas en fórmulas de transferencias de tipo distributivo y llevar a cabo una estimación del coste de cada una de esas alternativas y sus efectos distributivos entre municipios según su tamaño y el tipo de sistema, cesión o variables, al que pertenezcan.

Suggested Citation

  • José Manuel Cordero & Francisco Pedraja & Fátima Galindo, 2022. "La necesaria reforma del sistema de transferencias a los municipios: elementos clave y simulación de resultados," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 125-149, March.
    • Handle: RePEc:hpe:journl:y:2022:v:240:i:1:p:125-149
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    References listed on IDEAS

    as
    1. Jameson Boex & Jorge Martinez-Vazquez, 2007. "Designing Intergovernmental Equalization Transfers with Imperfect Data: Concepts, Practices, and Lessons," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 291-343, Springer.
    2. Robin Boadway & Anwar Shah, 2007. "Intergovernmental Fiscal Transfers : Principles and Practice," World Bank Publications - Books, The World Bank Group, number 7171.
    3. Richard M Bird & Andrey V Tarasov, 2004. "Closing the Gap: Fiscal Imbalances and Intergovernmental Transfers in Developed Federations," Environment and Planning C, , vol. 22(1), pages 77-102, February.
    4. Robin Boadway & Jean-Francois Tremblay, 2005. "A Theory of Vertical Fiscal Imbalance," Working Papers 2006-04, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    5. Jorge Martinez-Vazquez & Bob Searle, 2007. "Challenges in the Design of Fiscal Equalization and Intergovernmental Transfers," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 3-10, Springer.
    6. Robin Boadway & Jean-François Tremblay, 2006. "A Theory of Fiscal Imbalance," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(1), pages 1-27, March.
    7. Michael Smart, 1998. "Taxation and Deadweight Loss in a System of Intergovernmental Transfers," Canadian Journal of Economics, Canadian Economics Association, vol. 31(1), pages 189-206, February.
    8. Robin Boadway, 2001. "Inter-Governmental Fiscal Relations: The Facilitator of Fiscal Decentralization," Constitutional Political Economy, Springer, vol. 12(2), pages 93-121, June.
    9. Anwar Shah, 2008. "Macro Federalism and Local Finance," World Bank Publications - Books, The World Bank Group, number 6453.
    10. José Manuel Cordero Ferrera & Francisco Pedraja Chaparro & Javier Suárez Pandiello & Alfonso Utrilla de la Hoz, 2013. "El índice de evolución de los ingresos tributarios del Estado y sus efectos sobre la PIE municipal," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 137-161, September.
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    More about this item

    Keywords

    municipios; financiación local; transferencias; simulación;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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