Nivelación totaluna garantía de equidad sin perjuicio de la eficiencia

  1. Diego Martínez López 1
  2. Francisco Manuel Pedraja Chaparro 2
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

  2. 2 Universidad de Extremadura
    info

    Universidad de Extremadura

    Badajoz, España

    ROR https://ror.org/0174shg90

Journal:
Presupuesto y gasto público

ISSN: 0210-5977

Year of publication: 2018

Issue: 92

Pages: 55-67

Type: Article

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Metrics

Cited by

  • Dialnet Metrics Cited by: 2 (26-09-2023)

Índice Dialnet de Revistas

  • Year 2018
  • Journal Impact: 0.080
  • Field: DERECHO Quartile: C3 Rank in field: 210/355
  • Field: ECONOMÍA Quartile: C3 Rank in field: 93/171
  • Field: DERECHO FINANCIERO Y TRIBUTARIO Quartile: C3 Rank in field: 13/19

CIRC

  • Social Sciences: D
    •

Abstract

The article argues the option for total equalization based on the principles of equity and efficiency. From the perspective of equity, we show the incompatibility of partial equalization with interpersonal horizontal equity and its favorable bias for regions with greater relative fiscal capacity. From the perspective of efficiency, the main critics to the total equalization are deactivated due to the strong institutional frame of departure. Likewise, the weaknesses of the theoretical virtues of the partial equalization are shown, since it does not seem to imply a guarantee of fiscal discipline, collection efficiency and overcoming poverty traps.

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