78007 20220425105230.0 sideral 104319 ART-2017-104319 eng Vallés-Giménez, J. Universidad de Zaragoza (orcid)0000-0002-2542-4956 Tax effort of local governments and its determinants: The Spanish case 2017 Access copy available to the general public Unrestricted We 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. info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 0.167 2017 ECONOMICS 347 / 353 = 0.983 2017 Q4 T3 0.2 2017 Finance 2017 Q3 Economics and Econometrics 2017 Q3 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Zárate-Marco, A. Universidad de Zaragoza (orcid)0000-0002-5525-4556 4008 225 Universidad de Zaragoza Dpto. Estruc.Hª Econ.y Eco.Pb. Área Economía Aplicada 18, 2 (2017), 323-348 Annals of Economics and Finance Annals of Economics and Finance 1529-7373 432104 http://zaguan.unizar.es/record/78007/files/texto_completo.pdf Versión publicada 38552 http://zaguan.unizar.es/record/78007/files/texto_completo.jpg?subformat=icon icon Versión publicada http://down.aefweb.net/AefArticles/aef180205Valles-Gimenez.pdf Texto completo de la revista oai:zaguan.unizar.es:78007 articulos driver 2022-04-25-10:35:36 ARTICLE