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

• Autores: Ángel de la Fuente Moreno, Ramón Barberán Ortí, Ezequiel Uriel Jiménez
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 209, 2014, págs. 99-150
• Idioma: inglés
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• Dialnet Métricas: 3 Citas
• Resumen

  • This 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 detailedpicture 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 budgetaryaggregates. This new statistical tool allows a much richer analysis of the regional incidence of publicsector activity than the standard approach based on the calculation of regional net fiscal balances thathas been used in many previous studies.