Template-type: ReDIF-Paper 1.0 Author-Name: Luis A. Hierro Author-Email: Author-Workplace-Name:University of Sevilla, Spain Author-Workplace-Homepage:http://www.us.es/ Author-Name: Pedro Atienza Author-Email: Author-Workplace-Name:University of Sevilla, Spain Author-Workplace-Homepage:http://www.us.es/ Author-Name: David Patiņo Author-Email: Author-Workplace-Name:University of Sevilla, Spain Author-Workplace-Homepage:http://www.us.es/ Title: Inequality and Progressiveness in the Distribution of Revenues of the States in Federal Countries: A Comparitive Study Abstract: In federal countries it is common to debate the distributive effects of the regional financing system. This paper applies the traditional measurement tools of inequality and progressiveness to the financing systems in the States in federal countries with the aim of making an international comparison. In the first part we describe the financing systems of five federal countries: Germany , Australia , Canada , Spain and Switzerland . In the second part we estimate inequality in the distribution of resources before and after transfers, noting the equalizing effect of the transfers. In the third part the same exercises are carried out to assess progressiveness, also noting the progressive impact of the aforementioned transfers. Keywords: fiscal federalism, inequality, transfers, compared research Length: 42 pages Creation-Date: 2007-03-01 File-URL: http://icepp.gsu.edu/files/2015/03/ispwp0703.pdf File-Format:application/pdf Handle: RePEc:ays:ispwps:paper0703