Territorial incidence of Andalusian Government budget. An exercise of provincial fiscal balance

被引：0

作者：

Hierro Recio, Luis Angel ^{[1
]}

Patino Rodriguez, David ^{[1
]}

Sanchez Maldonado, Jose ^{[2
]}

Gomez Sala, Salvador ^{[2
]}

Jaen Garcia, Manuel ^{[3
]}

机构：

[1] Univ Seville, Seville, Spain

[2] Univ Malaga, Malaga, Spain

[3] Univ Almeria, Almeria, Spain

来源：

REVISTA DE ESTUDIOS REGIONALES | 2009年 / 84期

关键词：

Territorial tax incidence; Territorial income redistribution; Fiscal balances; Public revenues and expenditures; Spanish Autonomous Communities; Andalusia;

D O I：

暂无

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This paper performs an estimation of the "Junta de Andalucia" fiscal flow with the Andalusian provinces in 2001. In order to do that, we have developed a methodology that agrees with the fiscal flows' usual estimations of the State with the Autonomous Communities. This methodology contains a detailed description of the incidence assumptions of receipts and expenditures that follows the habitual tradition. Our paper also incorporates some methodological changes like the incorporation of the state-owned companies, a new treatment State grants to the "Junta de Andalucia" and an analysis of the obtained outcome in the calculation.

引用

页码：19 / 52

页数：34