127007 20241125101152.0 doi 10.1111/spol.12910 sideral 133634 ART-2023-133634 eng López-Laborda, Julio Universidad de Zaragoza (orcid)0000-0002-1539-8483 Do you know to whom you pay your taxes? The case of decentralised Spain 2023 Access copy available to the general public Unrestricted Surveys 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. info:eu-repo/semantics/openAccess by-nc-nd http://creativecommons.org/licenses/by-nc-nd/3.0/es/ 2.6 2023 SOCIAL ISSUES 13 / 67 = 0.194 2023 Q1 T1 SOCIAL WORK 6 / 92 = 0.065 2023 Q1 T1 DEVELOPMENT STUDIES 18 / 63 = 0.286 2023 Q2 T1 PUBLIC ADMINISTRATION 28 / 91 = 0.308 2023 Q2 T1 1.16 2023 Development 2023 Q1 Sociology and Political Science 2023 Q1 Social Work 2023 Q1 Public Administration 2023 Q1 6.5 2023 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Rodrigo, Fernando Universidad de Zaragoza (orcid)0000-0003-1534-2970 Sanz-Arcega, Eduardo Universidad de Zaragoza (orcid)0000-0002-8555-973X 4014 225 Universidad de Zaragoza Dpto. Economía Aplicada Área Economía Aplicada 57, 5 (2023), 770-788 Soc. policy adm. SOCIAL POLICY & ADMINISTRATION 0144-5596 1286915 http://zaguan.unizar.es/record/127007/files/texto_completo.pdf Versión publicada 1460471 http://zaguan.unizar.es/record/127007/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:127007 articulos driver 2024-11-22-12:07:24 ARTICLE