75928 20181212111221.0 sideral 108851 ART-2018-108851 eng (orcid)0000-0002-5525-4556 Zárate Marco, Ana Isabel Universidad de Zaragoza Regional tax effort in Spain 2018 Access copy available to the general public Unrestricted This work examines in depth the hypotheses explaining the tax capacity of regional governments, also determining their tax effort and explanatory factors. The study is done for the Spanish regions, using different techniques which have rarely been applied in this area. The results show that these jurisdictions have exercised their tax autonomy responsibly, in response to different political, budget, and demographic factors and to the economic cycle. Also, an asymmetrical tax behaviour linked to income is observed: some regions have practically exhausted the possibilities of current sub-central taxes, while others still have ample fiscal space. info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion (orcid)0000-0002-2542-4956 Vallés Giménez, Jaime Universidad de Zaragoza 4008 225 Universidad de Zaragoza Dpto. Estruc.Hª Econ.y Eco.Pb. Área Economía Aplicada 79 (2018), [29 pp.] Econ., Discuss. pap. (Kiel) Economics. Discussion papers (Kiel) 1867-8009 http://www.economics-ejournal.org/economics/discussionpapers/2018-79 Texto completo de la revista 736405 http://zaguan.unizar.es/record/75928/files/texto_completo.pdf Versión publicada 59066 http://zaguan.unizar.es/record/75928/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:75928 articulos driver 2018-12-12-10:29:33 ARTICLE