ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.25 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.5
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Applied Economics
Areas: Applied Economics
Center Faculty of Economics and Business Studies
Call: First Semester
Teaching: With teaching
Enrolment: Enrollable
The federalism fiscal matter is framed in the training block relating to the study of the public sector, in the Degree of Economics. As regulated in DR 1393/2007, and in USC's own legislation, the subject matter is mandatory in the Curriculum, which is temporarily located in the first half of the 4th grade. Thus, it is intended for students of the Bachelor's Degree in Economics of the Campus of Santiago de Compostela.
Its mandatory nature in the same thematic field as other mandatory subjects of the Public Finance module reveal its importance in the formation of the future graduate in Economics.
The teaching programming is composed of four teaching units, which address the most relevant aspects of multilevel governments in the field Theory of Fiscal Federalism and the practice that is part of the knowledge of the regional and local Spanish reality.
Unit I. Introduction
Fiscal Federalism: Regulatory functional scheme
Assignment function: the Oates model and Tiebout theory
Redistributive function
Macroeconomic stabilization policies
Unit II. Decentralization. Advantages and Inconveniences
Local public goods as mixed goods.
The overflowing effects
The congestion effect
Externalities and economies of scale
Tax competition
Redistribution and mobility
Decentralization: principles and practice
Unit III. Perecution systems.
Fiscal leveling:vertical and horizontal
Transfers. Types and effects. "Fly paper effect"
Decentralized public debt
Comparative experience
Unit IV. The regional and local financing system in Spain
Temporary development of the regional and local process
The autonomous system
- The regional financing system (common)
- The foral system
The local system
- Dimension features and problems
- Your resources: tax system, subsidies and indebtedness.
- Financing of local corporations: the municipal tax system.
Basic bibliography
- CADAVAL, M. (2011): Sistema de financiamento local e autonómico en España. Unidade didáctica 4, USC.
- CARAMÉS, L. (2004) Economía Pública Local, Thomson Civitas, Madrid
- ECCLESTON, R. KREVER, R.(eds.)(2017): The future of Federalism. Intergovernmental financial relations in an age of austerity. Edward Elgar. Cheltenham, UK.
- GIMENEZ, A. (2003): Federalismo Fiscal. Teoría y Práctica, Tirant lo Blanch, Valencia.
- LAGO-PEÑAS, S. , MARTÍNEZ-VAZQUEZ, J. (coord).(2015). La nueva reforma de la financiación autonómica: análisis y propuestas. Papeles de Economía Española, vol. 143.
- MINISTERIO DE HACIENDA (2017): Informe de la Comisión de Expertos para la Revisión del Modelo de Financiación Autonómica, Madrid.
- MONASTERIO, C. e SUÁREZ, J. (2002): Manual de Hacienda Autonómica y Local, Ed. Ariel, Barcelona.
- RODDEN, J.; ESKELAND, G. e LITVACKM, J. (eds.). Fiscal Decentralization and Callenge of Hard Budget Constraints, MIT Press.
CÓDIGO TRIBUTARIO
Complementary bibliography
- BERDAHL,L. E VANDER, C. (2002): "Urban Finance: crisis and remedies", Horizons, 5 (1), 12-14.
- BIRD, R., SLACK, E. (2.004): "Fiscal aspects of metropolitan governance", Working Paper 0401, Institute for International Business, University of Toronto
- BOADWAY, R. y SHAH, A. (2009): Handbook on Fiscal Federalism, Cambridge University Press
- CADAVAL, M. y CARAMÉS, L. (2006): "Una aproximación a los modelos de intermunicipalidad", Urban Public Economics Review, 6, 33-69
- DAFFLON, B. (2002): "Structures communales: Qu'est-ce qui distingue la collaboration intercommunale, l'agglomération et la fusion?", Working Paper 325, BENEFRI, Université Fribourg.
- EHTISHAM, A., BROSIO, G. (Eds.)(2006): Handbook on Fiscal Federalism, Edgar Elgar Publishing, UK
- QUIGLEY, J.M. e RUBINFELD, D. (1996): "Federalism and Reductions in the Federal Budget", pp. 289-302, National Tax Journal
- ROBBERTS, J. (1992): "A Comment of the Many Faces of Tiebout Bias", pp. 45-51, Journal of Urban Economics, vol. 32.
Competencies of the degree to which the subject contributes:
• To be able to identify, gather and interpret relevant data on economic issues, incorporating in the elaboration of judgments and proposals the relevant considerations on their social, scientific or ethical dimension.
• To identify information, ideas, problems and proposals for solutions to economic issues, making use of both verbal and written language and the means and techniques of representation of relationships and presentation of data that are used in economics.
• Possess the general knowledge of economics and learning skills necessary to continue studying and to undertake specialized studies in economics and other related areas, with a high degree of autonomy.
• Knowledge of national and international economic reality, productive sectors, public sector, economic institutions and their evolution.
• Public economy: nature, justification and objectives of public sector intervention in the economy: public finances, taxation, social services, health, education, etc. The development of economic policies.
• Contribute to the good management of the allocation of resources, both in the private and public spheres.
• Acquisition of objective management and project management skills.
Specific competencies:
• Know the positive and normative theories of the subject.
• Acquire skills for empirical analysis.
• Acquire information on the federal systems compared, in the field of multi-level public finances.
• Enter into the field of autonomous financing.
Scenario 1:Face-to-face teaching
The content of the subject is taught in the first half of the course, with a teaching load of 4.5 ECTS credits. Half of which are exhibition and the other interactive half, interspersing classes in large group, small, tutoring, etc. Thus, and according to the schedule established by the Center, the weekly distribution of the school load will be made by combining the exhibition classrooms with the interactive ones. This mixture will first allow a theoretical approach to the most relevant aspects of matter, followed by case studies.
Scenario 2: Face-to-face and virtual teaching
The content of the subject is taught with a combination of face-to-face and virtual teaching, in accordance with the guidelines established by the Deanship or the Rectorate and the appropriate sanitary measures. For virtual teaching the Teams platform or the Virtual Campus will be used, as well as for tutoring that will be via telematics through the same platform, by appointment agreed with the teachers of the subject.
Scenario 3: Virtual teaching.
The content of the subject is taught exclusively through virtual means, in accordance with the guidelines established by the Deanship or the Rectorate. The platforms to use are the Virtual Campus and Teams, combining individual and collective works, exhibition and interactive classes with different relative weight depending on the height of the course in which this scenario 3 occurs. The tutorials will be exclusively by telematics, through the Teams, by appointment agreed with the teachers of the subject.
In all scenarios it is about enhancing the autonomous learning of students, including feedback and self-assessment elements, with tests through the virtual campus, job delivery, participation lists, etc. The time spent on remote tasks will, in any case, be proportionate to the subject matter and materials used must comply with intellectual property and data protection regulations.
The student assessment can be through face several tests during the semester so that students demonstrate the knowledge they acquire. This continuous assessment weighs at least 30-40% of the final grade, but to be taken into account, the student has overcome, at least 25% of each.
The remaining 70-60% will be assessed in the final exam.
Studens with waiver of clase attendance will have to pass a final exam about the syllabus contents. This will be assessed in 100%.
work face to face
Exhibition classes 20
Small group classes 10
Small group or individual classes and tutoring 7
Evaluation in large groups 8
Total hours of face-to-face work in classroom 45
STUDENT'S PERSONAL WORK
Individual or group self-employed study 50
Writing exercises, conclusions or other works 7.5
Computer or practical activities 5
Recommended readings, library activities or the like 5
It is necessary for the student to become familiar with legal, statistical and budgetary documentation, both locally and regionally. It should be able to consult information on the tax systems of federal countries, based on the literature provided.
It is considered essential for the overcoming of the matter, not only the memorization of the contents but, above all, its understanding. To this end, it is appropriate to resolve the proposed exercises individually, in addition to the work that can be done - individual or as a group.
In the event that, after the active participation in the student's class throughout the course, the proposed activities and the qualification obtained in the exams are not sufficient to pass the subject in the first call, he must take the examination of the next call, for which he will keep the notes obtained in the work, attendance and active participation in the classroom. This reservation will not be made for subsequent calls.
Contingency Plan in the event that Scenario 2 (face-to-face and virtual teaching) or Scenario 3 (virtual teaching) is activated
- Teaching methodology.
Scenario 2: Face-to-face and virtual teaching
The content of the subject is taught with a combination of face-to-face and virtual teaching, in accordance with the guidelines established by the Deanship and the Rectorate, as well as the sanitary measures established at that time. For virtual teaching the Teams platform and the virtual campus will be used, as well as for tutoring that will be via telematics through the same platform, by appointment agreed with the teachers of the subject.
Scenario 3: Virtual teaching.
The content of the subject is taught exclusively through virtual means, in accordance with the guidelines established by the Deanship or the Rectorate. The platforms to use are the Virtual Campus and Teams, combining individual and collective works, exhibition and interactive classes with different relative weight depending on the height of the course in which this scenario 3 occurs. The tutorials will be exclusively by telematics, through the Teams, by appointment agreed with the professor of the subject.
In any scenario planned for the 2020-2021 academic year, the autonomous learning of the student is enhanced, with elements of feedback and self-assessment, with periodic tests that will be carried out through the virtual campus, delivery of jobs, participation lists, etc. The time spent on remote tasks will, in any case, be proportionate to the subject matter and materials used must comply with intellectual property and data protection regulations.
- Evaluation system in the event that Scenario 2 or 3 needs to be activated.
The relationship of the different evaluable activities throughout the course, their weighting and follow-up will be indicated in the teaching guide of the subject that will be published in the virtual classroom at the beginning of the course. The final in-person or telematic test in accordance with the guidelines established by the Deanship and the Rectorate in scenario 2 and telematics in scenario 3. In the cases of telematic tests, if fraudal conduct of exercises or tests is detected, what is included in the Regulations for the evaluation of students' academic performance and the review of qualifications will apply.
The relative weight of the continuous evaluation tests will be 40%, while the final test will weigh 60% on the final grade.
Students with exemption from official class attendance or repeaters who request it within the time limit set out in the teaching guide will be presented to a final examination on the contents of the subject. This exam will be 100% of the final grade. In any case, 5 days before the official test is carried out, they must send an email to the teachers in charge of the subject indicating their data and the situation of dispensation or repetition.
Maria Cadaval Sampedro
Coordinador/a- Department
- Applied Economics
- Area
- Applied Economics
- Phone
- 881811664
- maria.cadaval [at] usc.es
- Category
- Professor: Temporary PhD professor
Rosa Maria Regueiro Ferreira
- Department
- Applied Economics
- Area
- Applied Economics
- Phone
- 881811574
- rosamaria.regueiro [at] usc.es
- Category
- Professor: LOU (Organic Law for Universities) PhD Assistant Professor
Santiago Calvo Lopez
- Department
- Applied Economics
- Area
- Applied Economics
- santiago.calvo.lopez [at] rai.usc.es
- Category
- Xunta Pre-doctoral Contract
| Monday | |||
|---|---|---|---|
| 15:30-17:00 | Grupo /CLE_01 | Spanish | Classroom 29 |
| Wednesday | |||
| 16:30-17:30 | Grupo /CLIS_01 | Galician, Spanish | Classroom 03 |
| 17:45-18:45 | Grupo /CLIS_02 | Spanish, Galician | Classroom 21 |
| 18:45-19:45 | Grupo /CLIS_03 | Galician, Spanish | Classroom 10 |
| 01.26.2021 17:00-20:00 | Grupo /CLIS_02 | Classroom 07 |
| 01.26.2021 17:00-20:00 | Grupo /CLIS_01 | Classroom 07 |
| 01.26.2021 17:00-20:00 | Grupo /CLIS_03 | Classroom 07 |
| 01.26.2021 17:00-20:00 | Grupo /CLE_01 | Classroom 07 |
| 06.21.2021 18:30-21:30 | Grupo /CLIS_03 | Classroom 29 |
| 06.21.2021 18:30-21:30 | Grupo /CLIS_02 | Classroom 29 |
| 06.21.2021 18:30-21:30 | Grupo /CLE_01 | Classroom 29 |
| 06.21.2021 18:30-21:30 | Grupo /CLIS_01 | Classroom 29 |