000170405 001__ 170405
000170405 005__ 20260420103354.0
000170405 0247_ $$2doi$$a10.1007/s10037-026-00280-4
000170405 0248_ $$2sideral$$a148952
000170405 037__ $$aART-2026-148952
000170405 041__ $$aeng
000170405 100__ $$0(orcid)0000-0002-2542-4956$$aVallés-Giménez, Jaime$$uUniversidad de Zaragoza
000170405 245__ $$aWhen neighbours matter: asymmetries in environmental tax responses driven by regional context
000170405 260__ $$c2026
000170405 5060_ $$aAccess copy available to the general public$$fUnrestricted
000170405 5203_ $$aThis paper explores the asymmetric nature of spatial interactions in environmental taxation. The analysis focuses on the intermediate level of government in Spain—namely, the regions—and is based on an extended dynamic spatial Durbin model. While the initial results confirm the existence of spatial dependence—where regions tend to imitate their neighbours’ revenue-based measure of environmental tax stringency—the extended model, which interacts the spatial lag of the dependent variable with an index capturing the characteristics of neighbouring regions, reveals that this imitation is far from uniform. Specifically, regions tend to emulate the environmental tax behaviour of the neighbouring regions when these are prosperous but choose to behave differently when the neighbouring economies are poorly developed, with sluggish or stagnant markets. In this scenario, they opt for tax competition to attract firms. Moreover, tax interaction is minimal when neighbouring regions have very low environmental tax revenues or have a minority government. These findings challenge uniform approaches to environmental tax coordination and highlight the need for strategies that account for regional heterogeneity.
000170405 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S23-23R$$9info:eu-repo/grantAgreement/ES/DGA/S39-23R$$9info:eu-repo/grantAgreement/ES/MICINN/PID2020-112773GB-I00$$9info:eu-repo/grantAgreement/ES/MICINN/PID2021-124713OB-I00$$9info:eu-repo/grantAgreement/ES/MICINN/PID2024-156256OB-I00
000170405 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es
000170405 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000170405 700__ $$0(orcid)0000-0002-5525-4556$$aZárate-Marco, Anabel$$uUniversidad de Zaragoza
000170405 700__ $$0(orcid)0000-0002-8816-5816$$aPeña, Guillermo$$uUniversidad de Zaragoza
000170405 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000170405 7102_ $$14000$$2415$$aUniversidad de Zaragoza$$bDpto. Análisis Económico$$cÁrea Fund. Análisis Económico
000170405 773__ $$g(2026), [32 pp.]$$tJahrbuch für Regional Wissenschaft/Review of Regional Research$$x0173-7600
000170405 8564_ $$s495925$$uhttps://zaguan.unizar.es/record/170405/files/texto_completo.pdf$$yVersión publicada
000170405 8564_ $$s1178565$$uhttps://zaguan.unizar.es/record/170405/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000170405 909CO $$ooai:zaguan.unizar.es:170405$$particulos$$pdriver
000170405 951__ $$a2026-04-18-10:48:56
000170405 980__ $$aARTICLE