000127007 001__ 127007 000127007 005__ 20241125101152.0 000127007 0247_ $$2doi$$a10.1111/spol.12910 000127007 0248_ $$2sideral$$a133634 000127007 037__ $$aART-2023-133634 000127007 041__ $$aeng 000127007 100__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, Julio$$uUniversidad de Zaragoza 000127007 245__ $$aDo you know to whom you pay your taxes? The case of decentralised Spain 000127007 260__ $$c2023 000127007 5060_ $$aAccess copy available to the general public$$fUnrestricted 000127007 5203_ $$aSurveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting the 2015 wave of the Spanish Institute for Fiscal Studies' Fiscal Barometer, this paper empirically determines the profile of citizens who are best able to identify the allocation of taxes among the central, regional and local levels of government. The estimates suggest that these citizens are those who are able to identify the government that provides the services financed by those taxes, who correctly identify other taxes received by the same government, who reside in a foral region, and who enjoy a high level of education. 000127007 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttp://creativecommons.org/licenses/by-nc-nd/3.0/es/ 000127007 590__ $$a2.6$$b2023 000127007 592__ $$a1.16$$b2023 000127007 591__ $$aSOCIAL ISSUES$$b13 / 67 = 0.194$$c2023$$dQ1$$eT1 000127007 593__ $$aDevelopment$$c2023$$dQ1 000127007 591__ $$aSOCIAL WORK$$b6 / 92 = 0.065$$c2023$$dQ1$$eT1 000127007 593__ $$aSociology and Political Science$$c2023$$dQ1 000127007 591__ $$aDEVELOPMENT STUDIES$$b18 / 63 = 0.286$$c2023$$dQ2$$eT1 000127007 593__ $$aSocial Work$$c2023$$dQ1 000127007 591__ $$aPUBLIC ADMINISTRATION$$b28 / 91 = 0.308$$c2023$$dQ2$$eT1 000127007 593__ $$aPublic Administration$$c2023$$dQ1 000127007 594__ $$a6.5$$b2023 000127007 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000127007 700__ $$0(orcid)0000-0003-1534-2970$$aRodrigo, Fernando$$uUniversidad de Zaragoza 000127007 700__ $$0(orcid)0000-0002-8555-973X$$aSanz-Arcega, Eduardo$$uUniversidad de Zaragoza 000127007 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada 000127007 773__ $$g57, 5 (2023), 770-788$$pSoc. policy adm.$$tSOCIAL POLICY & ADMINISTRATION$$x0144-5596 000127007 8564_ $$s1286915$$uhttps://zaguan.unizar.es/record/127007/files/texto_completo.pdf$$yVersión publicada 000127007 8564_ $$s1460471$$uhttps://zaguan.unizar.es/record/127007/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000127007 909CO $$ooai:zaguan.unizar.es:127007$$particulos$$pdriver 000127007 951__ $$a2024-11-22-12:07:24 000127007 980__ $$aARTICLE