期刊名称：Cuadernos de Ciencias Económicas y Empresariales
印刷版ISSN：0211-4356
出版年度：2004
卷号：2004
期号：46
出版社：Universidad de Málaga
摘要：The Spanish Social Security System is part of the Central Government. This paper aims to calculate, from an empirical point of view, the contribution that each Spanish region makes in order to finance its different social assistance schemes by means of the contributions of workers and companies, and the social benefits that people receive in return. The difference between both figures is the balance of each region, with regards to the Social Security, therefore letting us how to determine the net taxpayers and net receiver regions of this administration. This is a fundamental fact in the current debate about the possibility to transfer the Social Security to Regional Governments.
关键词：Social Security, social contributions, social benefits, regional tax balance.
