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DT 3/17 - Disparidades fiscales regionales en Uruguay

ISSNISSN/ISBN: 1688-5090
AutorAuthor/s: Castro, Pablo, Muinelo, Leonel, Urraburu Bordon, Joana
Nº of PagesNº of Pages: 37
This article discusses the role of intergovernmental transfers by using an empirical analysis applied to a panel of regions (departments) of Uruguay during the period 2006 – 2014. First, we discuss the structure and evolution of the regional fiscal disparities and the equalizers effects of the current transfer system in Uruguay. Then, we propose a new methodology that allows us to simulate the effects of the implementation of a new system of equalizer transfers. The main result suggests that the implementation of this new system of intergovernmental fiscal transfers contributes to consolidating a territory with a higher level of fiscal homogeneity.
 
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