<?xml version="1.0" encoding="UTF-8"?>
<xml>
<records>
<record>
  <contributors>
    <authors>
      <author>Zarate-Marco, A</author>
      <author>Valles-Gimenez, J.</author>
    </authors>
  </contributors>
  <titles>
    <title>Regional tax effort in Spain</title>
    <secondary-title>ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL</secondary-title>
  </titles>
  <doi>10.5018/economics-ejournal.ja.2019-31</doi>
  <pages/>
  <volume/>
  <number/>
  <dates>
    <year>2019</year>
    <pub-dates>
      <date>2019</date>
    </pub-dates>
  </dates>
  <abstract/>
</record>

</records>
</xml>