79625 20220425105230.0 doi 10.5018/economics-ejournal.ja.2019-31 sideral 112220 ART-2019-112220 eng Zarate-Marco, A Universidad de Zaragoza (orcid)0000-0002-5525-4556 Regional tax effort in Spain 2019 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/MINECO-FEDER/RTI2018-095799-B-I00 info:eu-repo/semantics/openAccess by http://creativecommons.org/licenses/by/3.0/es/ 1.098 2019 ECONOMICS 231 / 371 = 0.623 2019 Q3 T2 0.314 2019 Economics, Econometrics and Finance (miscellaneous) 2019 Q2 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Valles-Gimenez, J. Universidad de Zaragoza (orcid)0000-0002-2542-4956 4008 225 Universidad de Zaragoza Dpto. Estruc.Hª Econ.y Eco.Pb. Área Economía Aplicada 13 (2019), [33 pp] ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL 1864-6042 535625 http://zaguan.unizar.es/record/79625/files/texto_completo.pdf Versión publicada 69257 http://zaguan.unizar.es/record/79625/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:79625 articulos driver 2022-04-25-10:35:39 ARTICLE