000118044 001__ 118044 000118044 005__ 20230126102847.0 000118044 0247_ $$2doi$$a10.32479/ijefi.13131 000118044 0248_ $$2sideral$$a129514 000118044 037__ $$aART-2022-129514 000118044 041__ $$aeng 000118044 100__ $$0(orcid)0000-0001-9054-8552$$aArner Güerre, María Asunción$$uUniversidad de Zaragoza 000118044 245__ $$aSubcentral taxation in Spain 000118044 260__ $$c2022 000118044 5060_ $$aAccess copy available to the general public$$fUnrestricted 000118044 5203_ $$aThe latest reform of the Financing System of the Autonomous Communities of the common regime (AFS) has deepened Spain's fiscal co-responsibility and financial autonomy. In the Personal Income Tax, the income transfer has been accompanied by a growing regulatory capacity, creating a regional personal income tax (RPIT). Subsequently, Autonomous Communities must approve yearly an autonomous rate. Regional governments get the RPIT income by monthly payments on account (POA) based on the budget forecast for the following year on fractional payments and withholdings. Subsequently, there is the corresponding final settlement two years later. This work aims to study the RPIT from the POA, considering the potential and current taxation to evaluate possible inefficiencies. The methodology consists of estimating a Dynamic Panel Data of the fifteen Autonomous Communities for 2003-2019, using GMM. Results show that there was some degree of tax base overlap between levels of government in the Personal Income Tax. Besides, there was some type of reaction of the tax rate in one region to the tax rate of others. Consequently, the State transfers internalized vertical and horizontal externalities. In addition, efficiency concerns mainly were about taxation for entrepreneurs. 000118044 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000118044 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000118044 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada 000118044 773__ $$g12, 4 (2022), 1-12$$tInternational Journal of Economics and Financial Issues$$x2146-4138 000118044 8564_ $$s581776$$uhttps://zaguan.unizar.es/record/118044/files/texto_completo.pdf$$yVersión publicada 000118044 8564_ $$s2808250$$uhttps://zaguan.unizar.es/record/118044/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000118044 909CO $$ooai:zaguan.unizar.es:118044$$particulos$$pdriver 000118044 951__ $$a2023-01-26-09:58:26 000118044 980__ $$aARTICLE