Regional tax effort in Spain
| Autor: | Anabel Zárate-Marco, Jaime Vallés-Giménez |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2019 |
| Předmět: |
media_common.quotation_subject
frontier techniques Social Sciences 01 natural sciences regional taxes 010104 statistics & probability C51 tax potential 0502 economics and business h2 Economics Business cycle ddc:330 050207 economics 0101 mathematics H71 HB71-74 c23 media_common Public economics Fiscal space 05 social sciences Economics as a science Work (electrical) c51 H2 h71 General Economics Econometrics and Finance Autonomy regional tax effort C23 |
| Zdroj: | Economics : the Open-Access, Open-Assessment e-Journal (2019) Economics : the Open-Access, Open-Assessment e-Journal (2018) Zaguán. Repositorio Digital de la Universidad de Zaragoza instname Economics : the Open-Access, Open-Assessment e-Journal, Vol 13, Iss 1 (2019) |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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