The regional fiscal flows in Spain in period 1991-2005: estimation methodology and results

The studies on regional fiscal flows try to respond to the question of which it is territorial distribution of the revenues and expenses of a determined government. For it, they analyze the characteristics of the different types of revenues and expenditures, set a criteria of territorial imputation to those characteristics, compile the territorial and statistical information available, come to carry out the required calculations to impute territorially each type of revenues and expenditures and, finally, adds the imputations to each territory and obtains the fiscal balances. In the last years, the social repercussion of these studies in Spain is very remarkable, since their results are used in the debates on interterritorial solidarity and regional governments financing. Nevertheless, it contrasts with the lack of recent data, since the most recent estimations for the set of the Spanish CCAA are referred to 1996. In this work the main characteristics of the methodology followed and the results obtained in the estimation of the regional fiscal flows of the Central Public Administration are presented and analyzed for years 1991-2005.