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- W2242211679 abstract "This paper analyzes the role of capital equalization transfers within thesubcentral governments financial system. This is an area of fiscal federalism that hasnot been studied in depth and the aim of the paper is to study the singularcharacteristics of capital expenditure that require to give this kind of transfer a differenttreatment from the typical recurrent equalization grant. We suggest the introduction ofseveral adjustments in the distribution of the transfer. In the context of the measurementof regional financial capacity, we propose to include the potential regional endebtment.Besides, we suggest to take into account the differences in the devolved capital stockwhen distributing capital equalization transfers. In order to detect the main advantagesand shortcomings of the proposed methodology, we apply it to the Spanish regional level of government" @default.
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- W2242211679 date "2010-01-01" @default.
- W2242211679 modified "2023-09-28" @default.
- W2242211679 title "Equalization transfers and capital expenditure: reconsidering the assessment of expenditure needs and financial capacity of capital nature. An application to the Spanish regional case. (Versión provisional)" @default.
- W2242211679 hasPublicationYear "2010" @default.
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