期刊名称：Cuadernos de Ciencias Económicas y Empresariales
印刷版ISSN：0211-4356
出版年度：2005
卷号：2005
期号：48
出版社：Universidad de Málaga
摘要：The aim of this paper consist of, first, show how the spanish system of transferts
not perform satisfactorly the principle, well consolidated in the theory of fiscal
federalism, of interterritorial equalization. Second, to achieve a comparison with the
canadian system for to verify how this country resolve the practical application of
aforementioned principe and to emphasize how show better results. For achieve this
task we explicit some criterion of distribution and we distinguish three flight of regional
finances. Finally, we achieve an analysis of the lineal regression for observe what
country perform better the aims of the distribution of the resources.
