DESCRIPTION
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This database reproduces the entire content of the book Las balanzas fiscales de las comunidades autónomas con la Administración Pública Central (1991-2005), written by Ezequiel Uriel Jiménez and Ramón Barberán Ortí and published by the BBVA Foundation, along with the annexes provided in the accompanying CD.
Objectives
This study aims to provide reliable, up-to-date figures on the inter-regional fiscal flows generated by the financial activity of central government, taking the autonomous regions as territorial reference.
It identifies the burden borne by the residents of each autonomous territory (Spain’s seventeen autonomous communities and two autonomous cities) due to central government revenue collection, the benefits accruing to these same persons through central government spending and, finally, the balance resulting, that is, the difference between benefits and contributions. These outcomes for central government as a whole are supplemented by additional results for two of its subsets, central government ex. contributory social security and contributory social security, in order to facilitate analysis and interpretation of inter-territorial redistribution effects.
These data represent an important advance in our understanding of the territorial distribution of central government revenues and expenditure, in this case the sum of the state, central government agencies and the non-devolved social security system. In the first place, they include fiscal balance figures for the period 1991-2005 (provisional outcomes in the case of 2004 and 2005), while earlier studies covering all Spain’s autonomous communities only extended to the year 1996. Accordingly, results for 1997-2005 are an absolute novelty, while those for 1991-1996 are re-estimations, adjusting the figures presented in previous studies. The result is a homogeneous series spanning a period of 15 years (when previous homogeneous series stretched no further than six years).
The study also marks a step forward in methodology, supported by the consistent use of best practices in estimation and all other improvements permitted by the available information.
Structure
The book is structured as follows:
- Foreword
- Introduction
- 1. Estimation of fiscal balances in Spain
- 2. Approach and scope of the study
- 3. Criteria for the territorial allocation of revenues
- 4. Criteria for the territorial allocation of expenditure
- 5. Results
- 6. Closing remarks
- Appendices
- References
Database
The database contains the annexes provided in the CD accompanying the book, as listed below:
- A.1. Overall central government revenues
- A.2. Central government revenues ex. contributory social security
- A.3. Revenues of contributory social security
- A.4. State expenditure
- A.5. Expenditure of central government agencies
- A.6. Expenditure of the social security system
- A.7. Overall central government expenditure
- A.8. Central government expenditure ex. contributory social security
- A.9. Expenditure of contributory social security