Abstract
The present work tries to evaluate the present Law of Municipal Co-participation of the Province of Buenos Aires from the point of view of the capacity of financing of the cost of the municipal health sector in the Province of Buenos Aires. The "health component" explains the 37% of the distribution of the co-participable mass. The implicit "prices" of the selected variables, influence the "what" and "how" to produce goods in health. This is why the controversies between the fiscal objectives shaped in the normative variant of the method and the assigning eficiency of the sector, as well as the fairness in health, central objectives of the sanitary policy, are put in evidence. As a conclusion and after analysing the results of the distribution, I attempt to demonstrate that in a system of distribution of funds, where variables that try to partially measure the activity of a government function are included, where the criterion to repay the cost of the decentralized public services reigns, in the specific case of health it transforms into a signal that confirms and deepens the assigning inefficiency and the inequality in the distribution.