Nivelación totaluna garantía de equidad sin perjuicio de la eficiencia

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

    Universidad Pablo de Olavide

    Sevilla, España


  2. 2 Universidad de Extremadura

    Universidad de Extremadura

    Badajoz, España


Presupuesto y gasto público

ISSN: 0210-5977

Year of publication: 2018

Issue: 92

Pages: 55-67

Type: Article

More publications in: Presupuesto y gasto público


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.