000076049 001__ 76049 000076049 005__ 20190131124750.0 000076049 0248_ $$2sideral$$a99450 000076049 037__ $$aART-2017-99450 000076049 041__ $$aeng 000076049 100__ $$aVallés Giménez, Jaime 000076049 245__ $$aTax effort of local governments and its determinants: The spanish case 000076049 260__ $$c2017 000076049 5060_ $$aAccess copy available to the general public$$fUnrestricted 000076049 5203_ $$aWe have implemented frontier techniques to analyse the local tax effort and its determinants. The results show that municipalities have been quite responsible on average (tax efforts between 72-85 percent), although most municipalities can increase their tax efforts both making a more intensive use of their tax authority and improving the efficiency of their tax collection. To respond to the financing problems of municipalities near the tax frontier, it would be desirable to reform the legal framework to allow a greater tax capacity while leaving the decision on how to use this potential in hands of each unit of government. 000076049 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000076049 590__ $$a0.167$$b2017 000076049 591__ $$aECONOMICS$$b347 / 353 = 0.983$$c2017$$dQ4$$eT3 000076049 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000076049 700__ $$aZárate Marco, Ana Isabel 000076049 773__ $$g18, 2 (2017)$$pAnnals of Economics and Finance$$tAnnals of Economics and Finance$$x1529-7373 000076049 85641 $$uhttp://aeconf.com/Articles/Nov2017/aef180205.pdf$$zTexto completo de la revista 000076049 8564_ $$s432104$$uhttps://zaguan.unizar.es/record/76049/files/texto_completo.pdf$$yVersión publicada 000076049 8564_ $$s38552$$uhttps://zaguan.unizar.es/record/76049/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000076049 909CO $$ooai:zaguan.unizar.es:76049$$particulos$$pdriver 000076049 951__ $$a2019-01-31-12:42:08 000076049 980__ $$aARTICLE