000169928 001__ 169928
000169928 005__ 20260306154908.0
000169928 0247_ $$2doi$$a10.1111/apce.70047
000169928 0248_ $$2sideral$$a148452
000169928 037__ $$aART-2026-148452
000169928 041__ $$aeng
000169928 100__ $$0(orcid)0000-0002-8077-5919$$aCastillo-Murciego, Ángela$$uUniversidad de Zaragoza
000169928 245__ $$aAn empirical analysis of percentage tax designation to the catholic church and other social entities in Spain
000169928 260__ $$c2026
000169928 5060_ $$aAccess copy available to the general public$$fUnrestricted
000169928 5203_ $$aSince 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form. From this system, taxpayers may also choose instead, or additionally, to allocate the same percentage to other activities considered of social interest or may choose not to tick either box. In this last case, they waive the option of contributing part of their tax liability directly to religious or social entities. Based on a database published by the Spanish Tax Agency, and applying ordinary least squares techniques, the present paper obtains the profile of taxpayers who opt for each of these alternatives. The results suggest the existence of two clearly delimited and opposing profiles of taxpayers: On the one hand, those who do not tick any tax allocation box or tick both; on the other hand, those who tick only one box, either the one for the Catholic Church or the one for other purposes of social interest.
000169928 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc-nd$$uhttps://creativecommons.org/licenses/by-nc-nd/4.0/deed.es
000169928 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000169928 700__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, Julio$$uUniversidad de Zaragoza
000169928 700__ $$0(orcid)0000-0002-8816-5816$$aPeña, Guillermo$$uUniversidad de Zaragoza
000169928 7102_ $$14012$$2650$$aUniversidad de Zaragoza$$bDpto. Direcc.Organiza.Empresas$$cÁrea Organización de Empresas
000169928 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000169928 7102_ $$14000$$2415$$aUniversidad de Zaragoza$$bDpto. Análisis Económico$$cÁrea Fund. Análisis Económico
000169928 773__ $$g(2026), [27 pp.]$$pAnn. Public Coop. Econ.$$tAnnals of Public and Cooperative Economics$$x1370-4788
000169928 8564_ $$s884690$$uhttps://zaguan.unizar.es/record/169928/files/texto_completo.pdf$$yVersión publicada
000169928 8564_ $$s1359608$$uhttps://zaguan.unizar.es/record/169928/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000169928 909CO $$ooai:zaguan.unizar.es:169928$$particulos$$pdriver
000169928 951__ $$a2026-03-06-14:50:40
000169928 980__ $$aARTICLE