Fuente, Angel de la; Barberán, Ramón; Uriel, Ezequiel - In: Hacienda Pública Española 209 (2014) 2, pp. 99-150
This paper develops a methodology for the construction of a System of Regionalized Public Accounts (SRPA) using a burden-benefit approach and applies it to the year 2005. The SRPA provides a detailed picture of the regional distribution of the tax burden and of the benefits arising from public...