Fuente, Ángel de la; Barberán, Ramón; Uriel, Ezequiel - FEDEA - 2014
This paper develops a methodology for the construction of a System of Regionalized Public Accounts (SRPA) using a burden-benefit approach and applies this methodology to the year 2005. The SRPA provides a detailed picture of the regional distribution of the tax burden and of the benefits arising...