Acceso usuarios
Xoaquín Fernández Leiceaga, Santiago Lago Peñas 
Las balanzas fiscales han alimentado un intenso debate público dominado por las pasiones. No obstante, los últimos instrumentos utilizados para medir los flujos fiscales (Balanza Fiscal de Cataluña de la Generalitat y Sistema de Cuentas Públicas Territorializadas del Ministerio de Hacienda) atesoran una elevada calidad técnica. Sus metodologías muestran coincidencias notables y contrastes manifiestos. La primera integra series temporales largas y las dos perspectivas usuales, flujo monetario y carga-beneficio. El segundo presenta la ventaja de su vocación integral, el tratamiento desagregado de las partidas, la inclusión de las relaciones con la Unión Europea y algunas soluciones concretas para la asignación territorial de recursos y empleos que suponen un avance. Las diferencias en resultados pueden ser explicadas, en lo fundamental, por unas pocas decisiones de alcance metodológico.
Interregional fiscal imbalances in Spain have feed an intense debate in both the academic and public arenas, particularly in Catalonia. Computations of interregional fiscal flows and balances may be useful to detect any comparative grievances between citizens living in different areas. While regional autonomy involves differences in fiscal menus, (reflecting differences in preferences), federal fiscal flows strong enough (including equalization grants) will imply that the existence of differences in tax capacity will not mean structural differences in the quality of public services or regional tax burdens. Hence, it is crucial to distinguish between a normal or standard operation of redistributive mechanisms (social security system, progressive direct taxation) and the share the imbalances whose justification is not obvious and therefore is potentially worrisome. Consequently, attention should focus less on the aggregate imbalances, and more on its decomposition. On the other hand, the computation of fiscal flows can be also used to support secessionist political strategies. In this case, the main aim would be to calculate a synthetic figure, the overall regional imbalance, to evaluate the financial relationship with the federal or central government. Moreover, the most appropriate methodology would be different. Therefore, a careful assessment of the methods used to qualify the results is a key issue. Focusing on differences between the different methods or approaches makes it possible to place the discussion in a rational way.
