Regional tax effort in Spain

Zarate-Marco, A (Universidad de Zaragoza) ; Valles-Gimenez, J. (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.5018/economics-ejournal.ja.2019-31

Año: 2019

Publicado en: ECONOMICS-THE OPEN ACCESS OPEN-ASSESSMENT E-JOURNAL 13 (2019), [33 pp]
ISSN: 1864-6042

Factor impacto JCR: 1.098 (2019)

Categ. JCR: ECONOMICS rank: 231 / 371 = 0.623 (2019) - Q3 - T2

Factor impacto SCIMAGO: 0.314 - Economics, Econometrics and Finance (miscellaneous) (Q2)

Financiación: info:eu-repo/grantAgreement/ES/MINECO-FEDER/RTI2018-095799-B-I00

Tipo y forma: Article (Published version)

Área (Departamento): Área Economía Aplicada (Dpto. Estruc.Hª Econ.y Eco.Pb.)