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Libros > Economía / OBRAS GENERALES Y TRATADOS > The economic agreement between the Basque country and …

The economic agreement between the Basque country and the Spain

The economic agreement between the Basque country and the Spain

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  • ISBN: 9788461427031
  • EAN: 9788461427031
  • Editorial: Ad Concordiam
  • Fecha de la edición:
  • Nº Pág.: 195

Materias:

The Economic Agreement is a pact between the Basque Country and the rest of Spain. It basically says that all taxes (except social security contributions) belong to the Basque Country and that the Basque Country will annually pay a Quota to the Central Government as a compensation for its expenditures in the Basque Country. The Economic Agreement model of fi nancing dates back to 1876 and it is the only last remaining prerogative of a wider set of rights, the Fueros (Charters), the Basque Territories had since the 12th and 13th centuries when they joined the Crown of Castile.

The purpose of this book is to analyze and explain the Economic Agreement: what it is, its historical origin, the use made by the Basque Country of the tax autonomy given by the Economic Agreement and the economic implications of the Economic Agreement. The book also reviews the differences and similarities between the fi nancing systems of Foral Autonomous Communities (the Basque Country and Navarre) and the other Autonomous Communities in Spain (the so called Common system of fi nancing). The last part of the book shows the compatibility of the Economic Agreement with the EU regulations.

I want to thank Ad Concordiam non profi t association1 for its support editing and publishing this book. The comments and suggestions made by Gemma Martinez, Jose Gabriel Rubí and Joseba Agirreazkuenaga have been extremely helpful and have greatly improved the book. Needless to say, all the remaining errors are my own.
PREFACE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
EXECUTIVE SUMMARY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
1. INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
2. BASQUE COUNTRY: POLITICAL ORGANIZATION AND ECONOMIC CHARACTERISTICS
2.1. Political Organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
2.2. Economic Characteristics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
2.2.1. Economic Structure of the Basque Country . . . . . . . . . . . . . . . . . 24
2.2.2. The Labour Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
2.2.3. Income of the Basque Country . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
2.3. Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
3. HISTORICAL BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
3.1. The Foral Period (1200-1876). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
3.2. The Economic Agreements (1876-1936). . . . . . . . . . . . . . . . . . . . . . . . . . . 35
3.3. The Statute of Autonomy of 1936 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
3.4. The Economic Agreement during the Franco dictatorship (1936-1977)
3.5. Conclusions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
4. THE PUBLIC SECTOR IN THE BASQUE COUNTRY. . . . . . . . . . . . . . . . . . 38
4.1. General Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
4.2. The Institutional Setting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
4.3. Tax and Expenditure Assignment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
5. FISCAL AUTONOMY OF THE BASQUE COUNTRY . . . . . . . . . . . . . . . . . . 48
5.1. Agreed Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
5.2. Points of Connection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
5.3. Limits to the fi scal Autonomy of the Basque Country: Harmonization Principles
5.3.1. General Harmonization Principles . . . . . . . . . . . . . . . . . . . . . . . . . 53
5.3.2. Specifi c Harmonization Principles . . . . . . . . . . . . . . . . . . . . . . . . . 55
5.3.3. Confl icts with the State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57
5.4. Tax Harmonization among the Historical Territories . . . . . . . . . . . . . . . 59
6. FINANCIAL CAPACITY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
6.1. Financial Flows between the Basque Country and the State . . . . . . . . 60
6.1.1. The Quota . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
A) General Principles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
B) Imputation Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
C) Size of the Quota. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
6.1.2. The VAT Adjustment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
6.1.3. Other Financial Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
6.1.4. The Balance of Economic Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
6.2. Financial Capacity of the Basque Country and the Unilateral Risk . . 70
7. DISTRIBUTION OF AGREED RESOURCES AMONG THE BASQUE
LEVELS OF GOVERNMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
7.1. The Vertical Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
7.2. The Horizontal Model . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74
7.3. The Share of Municipalities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
7.4. The Apportionment of Agreed Resources . . . . . . . . . . . . . . . . . . . . . . . . 77
8. ECONOMIC RESULTS OF THE AGREEMENT . . . . . . . . . . . . . . . . . . . . . . . 78
8.1. Economic Growth and Employment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
8.2. The Level and Structure of taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83
8.3. Expenditure and Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
9. THE ECONOMICS OF THE ECONOMIC AGREEMENT . . . . . . . . . . . . . . 91
9.1. The Theory of Revenue Decentralization . . . . . . . . . . . . . . . . . . . . . . . . . 92
9.2. Economic properties of the Agreement model . . . . . . . . . . . . . . . . . . . . 95
9.2.1. Effi ciency of the Economic Agreement . . . . . . . . . . . . . . . . . . . . . 95
9.2.2. Effects on the Allocation of Resources . . . . . . . . . . . . . . . . . . . . . . 96
9.3. Tax Decentralization in Federal Countries . . . . . . . . . . . . . . . . . . . . . . . . 99
9.4. Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 102
10. A COMPARISON BETWEEN THE COMMON AND FORAL SYSTEMS 103
10.1. The Basics of the Common System of Financing . . . . . . . . . . . . . . . . 103
10.2. Tax Autonomy of Common Regime Autonomous Communities . . 108
10.3. Main Differences and Similarities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110
11. THE ECONOMIC AGREEMENT IN THE EUROPEAN UNION . . . . . . . 113
12. CONCLUSIONS.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
ANNEXES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123
ANNEX 1: Provisional Quota for the Autonomous Community
of the Basque Country for Base Year 2007 . . . . . . . . . . . . . . . . . . . . 125
ANNEX 2: Adjustment to Consumption of Value Added Tax Collection . . . 127
ANNEX 3: Economic Agreement Law. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129
ANNEX 4: Five-Year Quota Act 2007-2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 177
ANNEX 5: Glossary, Abbreviations and Translation of Terms . . . . . . . . . . . . . 185
REFERENCES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189

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