107325 20230519145348.0 doi 10.1177/0160017620942815 sideral 119616 ART-2021-119616 eng López-Laborda, J. Universidad de Zaragoza (orcid)0000-0002-1539-8483 Personal Income Tax Compliance at the Regional Level: The Role of Persistence, Neighborhood, and Decentralization 2021 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/DGA/EDRF info:eu-repo/grantAgreement/ES/MCIU-AEI-FEDER/RTI2018-095799-B-I00 info:eu-repo/grantAgreement/ES/MINECO/ECO2016-76506-C4-3-R info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.971 2021 ENVIRONMENTAL STUDIES 108 / 128 = 0.844 2021 Q4 T3 REGIONAL & URBAN PLANNING 37 / 40 = 0.925 2021 Q4 T3 URBAN STUDIES 35 / 43 = 0.814 2021 Q4 T3 0.851 2021 Social Sciences (miscellaneous) 2021 Q1 Environmental Science (miscellaneous) 2021 Q1 4.4 2021 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Vallés-Giménez, J. Universidad de Zaragoza (orcid)0000-0002-2542-4956 Zárate-Marco, A. Universidad de Zaragoza (orcid)0000-0002-5525-4556 4014 225 Universidad de Zaragoza Dpto. Economía Aplicada Área Economía Aplicada 44, 2 (2021), 225208977 [29 pp.] Int. reg. sci. rev. INTERNATIONAL REGIONAL SCIENCE REVIEW 0160-0176 422638 http://zaguan.unizar.es/record/107325/files/texto_completo.pdf Versión publicada 1025380 http://zaguan.unizar.es/record/107325/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:107325 articulos driver 2023-05-18-13:23:27 ARTICLE