000107325 001__ 107325
000107325 005__ 20230519145348.0
000107325 0247_ $$2doi$$a10.1177/0160017620942815
000107325 0248_ $$2sideral$$a119616
000107325 037__ $$aART-2021-119616
000107325 041__ $$aeng
000107325 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, J.$$uUniversidad de Zaragoza
000107325 245__ $$aPersonal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization
000107325 260__ $$c2021
000107325 5060_ $$aAccess copy available to the general public$$fUnrestricted
000107325 5203_ $$aThis article quantifies personal income tax compliance by regions for the first time in Spain and identifies the factors explaining differences in tax compliance between regions, an aspect that has scarcely been analyzed in the literature. To this end, and in addition to the dynamic and spatial components considered by Alm and Yunus, this article considers the variables included in the classical tax evasion model of Allingham and Sandmo, as well as tax morale and political-institutional variables, including those linked to the country’s fiscal decentralization. The results obtained confirm, on one hand, those reached in the very extensive literature studying tax evasion from the individual perspective (including the importance of the dynamic element) and, on the other, the relevance of the spatial component in explaining tax compliance, so that greater or lesser tax compliance is partly explained by factors such as the tax behavior of neighbors or how those neighbors are treated by the public sector.
000107325 536__ $$9info:eu-repo/grantAgreement/ES/DGA/EDRF$$9info:eu-repo/grantAgreement/ES/MCIU-AEI-FEDER/RTI2018-095799-B-I00$$9info:eu-repo/grantAgreement/ES/MINECO/ECO2016-76506-C4-3-R
000107325 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/
000107325 590__ $$a1.971$$b2021
000107325 592__ $$a0.851$$b2021
000107325 594__ $$a4.4$$b2021
000107325 591__ $$aENVIRONMENTAL STUDIES$$b108 / 128 = 0.844$$c2021$$dQ4$$eT3
000107325 593__ $$aSocial Sciences (miscellaneous)$$c2021$$dQ1
000107325 591__ $$aREGIONAL & URBAN PLANNING$$b37 / 40 = 0.925$$c2021$$dQ4$$eT3
000107325 593__ $$aEnvironmental Science (miscellaneous)$$c2021$$dQ1
000107325 591__ $$aURBAN STUDIES$$b35 / 43 = 0.814$$c2021$$dQ4$$eT3
000107325 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000107325 700__ $$0(orcid)0000-0002-2542-4956$$aVallés-Giménez, J.$$uUniversidad de Zaragoza
000107325 700__ $$0(orcid)0000-0002-5525-4556$$aZárate-Marco, A.$$uUniversidad de Zaragoza
000107325 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000107325 773__ $$g44, 2 (2021), 225208977 [29 pp.]$$pInt. reg. sci. rev.$$tINTERNATIONAL REGIONAL SCIENCE REVIEW$$x0160-0176
000107325 8564_ $$s422638$$uhttps://zaguan.unizar.es/record/107325/files/texto_completo.pdf$$yVersión publicada
000107325 8564_ $$s1025380$$uhttps://zaguan.unizar.es/record/107325/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000107325 909CO $$ooai:zaguan.unizar.es:107325$$particulos$$pdriver
000107325 951__ $$a2023-05-18-13:23:27
000107325 980__ $$aARTICLE