IDEAS home Printed from https://ideas.repec.org/p/ays/ispwps/paper1033.html
   My bibliography  Save this paper

The New Spanish System of Intergovernmental Transfers

Author

Listed:
  • Antoni Zabalza

    (University of Valencia)

  • Julio Lopez-Laborda

    (Uniersity of Zaragoza)

Abstract

This article analyses the workings of the new Spanish system of intergovernmental transfers, which has been in operation since 2009, and compares its expected effects with those of the model that was in force until 2008. The paper considers the effects of the new model at the base year of application and the growth over time of these effects. On the positive side, the reform has significantly reduced the dispersion of the distribution of resources per unit of need. On the negative side, the system has become very complex and obscure regarding the distribution criteria it uses; also, of the five (1987, 1992, 1997, 2002, 2009) major revisions of the system, this is the most expensive.

Suggested Citation

  • Antoni Zabalza & Julio Lopez-Laborda, 2010. "The New Spanish System of Intergovernmental Transfers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1033, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1033
    as

    Download full text from publisher

    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1033.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Angel de la Fuente, 2010. "El nuevo sistema de financiación regional: Un análisis crítico y proyecciones para 2009," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 91-138, december.
    2. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 37-65, June.
    3. Jorge Martinez-Vazquez & José F. Sanz-Sanz (ed.), 2007. "Fiscal Reform in Spain," Books, Edward Elgar Publishing, number 12595.
    4. Ignacio Lago-Peñas & Santiago Lago-Peñas, 2010. "Decentralization and Electoral Accountability," Environment and Planning C, , vol. 28(2), pages 318-334, April.
    5. Núria Bosch & José M. Durán, 2008. "The Financing System of Spanish Regions: Main Features, Weak Points and Possible Reforms," Chapters, in: Núria Bosch & José M. Durán (ed.), Fiscal Federalism and Political Decentralization, chapter 1, Edward Elgar Publishing.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Antoni Zabalza, 2017. "Un nuevo mecanismo de actualización para el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 223(4), pages 67-100, December.
    2. Igor Yu. Arlashkin, 2020. "Comparative Assessment of Regional Fiscal Capacity Calculation Approaches," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 58-67, February.
    3. Julio López Laborda & Antonio Zabalza, 2011. "Mantenimiento temporal de la equidad horizontal en el sistema de financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 37-65, June.
    4. Antoni Zabalza, 2018. "El mecanismo de nivelación de la financiación autonómica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 225(2), pages 79-108, June.
    5. Julio López-Laborda & Antoni Zabalza, 2015. "Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion," Environment and Planning C, , vol. 33(1), pages 136-162, February.
    6. Zabalza, Antoni & López-Laborda, Julio, 2017. "The uneasy coexistence of the Spanish foral and common regional finance systems," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 37, pages 119-152.
    7. López-Laborda Julio & Rodrigo Fernando, 2022. "Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 16(1), pages 152-169, January.
    8. Antoni Zabalza, 2021. "The Provision of Public Services under Conditions of Financial Stress: Evidence from Spanish Autonomous Communities," Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 65-104, March.
    9. Julien Tousignant & François Vaillancourt, 2013. "Le financement des dépenses publiques de santé dans cinq fédérations : Australie, Belgique, Espagne, États-Unis et Suisse," CIRANO Project Reports 2013rp-15, CIRANO.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Torgler, Benno, 2011. "Tax morale and compliance : review of evidence and case studies for Europe," Policy Research Working Paper Series 5922, The World Bank.
    2. Angel de la Fuente, 2010. "El nuevo sistema de financiación regional: Un análisis crítico y proyecciones para 2009," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 91-138, december.
    3. Jorge Martinez-Vazquez & Benno Torgler, 2009. "The Evolution of Tax Morale in Modern Spain," Journal of Economic Issues, Taylor & Francis Journals, vol. 43(1), pages 1-28.
    4. John Creedy & José Félix Sanz?Sanz, 2010. "Modelling Personal Income Taxation in Spain:Revenue Elasticities and Regional Comparisons," Department of Economics - Working Papers Series 1097, The University of Melbourne.
    5. Jorge Martinez-Vazquez & Cristian Sepulveda, 2012. "Toward a More General Theory of Revenue Assignments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1231, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Luis Diaz-Serrano & Andrés Rodríguez-Pose, 2015. "Decentralization and the Welfare State: What Do Citizens Perceive?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 120(2), pages 411-435, January.
    7. Suarez, Javier, 2010. "The Spanish Crisis: Background and Policy Challenges," CEPR Discussion Papers 7909, C.E.P.R. Discussion Papers.
    8. Laura Varela-Candamio & Fernando Rubiera Morollón & Gohar Sedrakyan, 2019. "Urban sprawl and local fiscal burden: analysing the Spanish case," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 46(1), pages 177-203, February.
    9. Vitor Gaspar & Laura Jaramillo & Mr. Philippe Wingender, 2016. "Political Institutions, State Building, and Tax Capacity: Crossing the Tipping Point," IMF Working Papers 2016/233, International Monetary Fund.
    10. Lucy Martin & Pia J. Raffler, 2021. "Fault Lines: The Effects of Bureaucratic Power on Electoral Accountability," American Journal of Political Science, John Wiley & Sons, vol. 65(1), pages 210-224, January.
    11. Richard M. Bird, 2015. "Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1509, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Asuncion Arner Guerre, 2022. "Subcentral Taxation in Spain," International Journal of Economics and Financial Issues, Econjournals, vol. 12(4), pages 1-12, July.
    13. Alain Cuenca, 2015. "Las entregas a cuenta en el sistema de financiación de las CCAA de régimen común: problemas y opciones de mejora," Policy Papers 2015-10, FEDEA.
    14. Hierro Recio, Luis Angel & Atienza Montero, Pedro, 2015. "Un cuarto de siglo de modelos de financiación autonómica. Análisis de los resultados distributivos del sistema/A Quarter Century of Models of Regional Financing in Spain. An Analysis of Distributional," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 33, pages 561-588, Mayo.
    15. David R. Heres & Steffen Kallbekken & Ibon Galarraga, 2017. "The Role of Budgetary Information in the Preference for Externality-Correcting Subsidies over Taxes: A Lab Experiment on Public Support," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 66(1), pages 1-15, January.
    16. Santiago Lago Peñas & Jorge Martínez Vázquez, 2010. "La descentralización tributaria en las Comunidades Autónomas de régimen común: un proceso inacabado," Hacienda Pública Española / Review of Public Economics, IEF, vol. 192(1), pages 129-151, March.
    17. Santiago Lago-Peñas & Xoaquín Fernández-Leiceaga & Alberto Vaquero-García, 2017. "Spanish fiscal decentralization: A successful (but still unfinished) process," Environment and Planning C, , vol. 35(8), pages 1509-1525, December.
    18. Sebastian Dellepiane-Avellaneda & Niamh Hardiman, 2015. "Paying for the Welfare State in the European Periphery," Working Papers 201520, Geary Institute, University College Dublin.
    19. Antoni Zabalza, 2021. "The Provision of Public Services under Conditions of Financial Stress: Evidence from Spanish Autonomous Communities," Hacienda Pública Española / Review of Public Economics, IEF, vol. 236(1), pages 65-104, March.

    More about this item

    Keywords

    Spanish system of intergovernmental transfers; equalising transfers.;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ays:ispwps:paper1033. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Paul Benson (email available below). General contact details of provider: https://edirc.repec.org/data/ispgsus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.