000078007 001__ 78007 000078007 005__ 20220425105230.0 000078007 0248_ $$2sideral$$a104319 000078007 037__ $$aART-2017-104319 000078007 041__ $$aeng 000078007 100__ $$0(orcid)0000-0002-2542-4956$$aVallés-Giménez, J.$$uUniversidad de Zaragoza 000078007 245__ $$aTax effort of local governments and its determinants: The Spanish case 000078007 260__ $$c2017 000078007 5060_ $$aAccess copy available to the general public$$fUnrestricted 000078007 5203_ $$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. 000078007 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000078007 590__ $$a0.167$$b2017 000078007 591__ $$aECONOMICS$$b347 / 353 = 0.983$$c2017$$dQ4$$eT3 000078007 592__ $$a0.2$$b2017 000078007 593__ $$aFinance$$c2017$$dQ3 000078007 593__ $$aEconomics and Econometrics$$c2017$$dQ3 000078007 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000078007 700__ $$0(orcid)0000-0002-5525-4556$$aZárate-Marco, A.$$uUniversidad de Zaragoza 000078007 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000078007 773__ $$g18, 2 (2017), 323-348$$pAnnals of Economics and Finance$$tAnnals of Economics and Finance$$x1529-7373 000078007 85641 $$uhttp://down.aefweb.net/AefArticles/aef180205Valles-Gimenez.pdf$$zTexto completo de la revista 000078007 8564_ $$s432104$$uhttps://zaguan.unizar.es/record/78007/files/texto_completo.pdf$$yVersión publicada 000078007 8564_ $$s38552$$uhttps://zaguan.unizar.es/record/78007/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000078007 909CO $$ooai:zaguan.unizar.es:78007$$particulos$$pdriver 000078007 951__ $$a2022-04-25-10:35:36 000078007 980__ $$aARTICLE