Arturo Melián González, José Andrés Dorta Velázquez

Effects of the alternatives for the participation of the regional financing system taxes in the horizontal equalization

The need for modifying the current system of regional finance has been argued in numerous academic works and by the different autonomous governments. One of the parameters for which a change has been proposed is how the different taxes integrated in the regional financing system should participate in horizontal equalisation. This paper analyzes the implications of the main alternatives that exist in this regard, both in the degree of variability of funding and in the results for the different autonomous communities.

Keywords: regional finance, tax revenue, horizontal and vertical transfers

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To cite this article

Melián González, A. ; Dorta Velázquez , J. (2019). Efectos de las alternativas para la participación de los tributos del sistema de financiación autonómica en la nivelación horizontal. Investigaciones Regionales - Journal of Regional Research, 45, 241-259.