Los efectos redistributivos del presupuesto municipal en un Estado descentralizado
ISSN: 1575-5835
Argitalpen urtea: 2007
Zenbakien izenburua: Trabajos seleccionados en el Premio de Investigación del Consejo Económico y Social de Castilla y León: Edición 2007
Zenbakia: 10
Orrialdeak: 155-281
Mota: Artikulua
Beste argitalpen batzuk: Revista de investigación económica y social de Castilla y León
Laburpena
This work approaches the issue of decentralization of the income distribution policies to municipalities from an empirical point of view. The main target of this research is to determine the effective capacity of local councils to alter the income distribution of individuals through the municipal budget with a view to which a method of tax incidence has been developed and applied to a city council in the Castilla y León Autonomous Region in a set of tax years. This analysis shows that local councils have limited capacity for the redistribution of income through taxes because of their financial limitations and the regressivity of the local taxation system, in spite of the evidence of progressivity in some of their expenses