000079625 001__ 79625 000079625 005__ 20220425105230.0 000079625 0247_ $$2doi$$a10.5018/economics-ejournal.ja.2019-31 000079625 0248_ $$2sideral$$a112220 000079625 037__ $$aART-2019-112220 000079625 041__ $$aeng 000079625 100__ $$0(orcid)0000-0002-5525-4556$$aZarate-Marco, A$$uUniversidad de Zaragoza 000079625 245__ $$aRegional tax effort in Spain 000079625 260__ $$c2019 000079625 5060_ $$aAccess copy available to the general public$$fUnrestricted 000079625 5203_ $$aThis 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 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. 000079625 536__ $$9info:eu-repo/grantAgreement/ES/MINECO-FEDER/RTI2018-095799-B-I00 000079625 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000079625 590__ $$a1.098$$b2019 000079625 591__ $$aECONOMICS$$b231 / 371 = 0.623$$c2019$$dQ3$$eT2 000079625 592__ $$a0.314$$b2019 000079625 593__ $$aEconomics, Econometrics and Finance (miscellaneous)$$c2019$$dQ2 000079625 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000079625 700__ $$0(orcid)0000-0002-2542-4956$$aValles-Gimenez, J.$$uUniversidad de Zaragoza 000079625 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000079625 773__ $$g13 (2019), [33 pp]$$pECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$tECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL$$x1864-6042 000079625 8564_ $$s535625$$uhttps://zaguan.unizar.es/record/79625/files/texto_completo.pdf$$yVersión publicada 000079625 8564_ $$s69257$$uhttps://zaguan.unizar.es/record/79625/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000079625 909CO $$ooai:zaguan.unizar.es:79625$$particulos$$pdriver 000079625 951__ $$a2022-04-25-10:35:39 000079625 980__ $$aARTICLE