Regional tax effort in Spain

Anabel Zárate Marco and Jaime Vallés Giménez
Authors registered in the RePEc Author Service: Jaime Vallés-Giménez ()

No 2018-79, Economics Discussion Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: 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 political, 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.

Keywords: regional tax effort; regional taxes; tax potential; frontier techniques (search for similar items in EconPapers)
JEL-codes: C23 C51 H2 H71 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-pbe and nep-ure
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.economics-ejournal.org/economics/discussionpapers/2018-79
https://www.econstor.eu/bitstream/10419/184920/1/1040947204.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwedp:201879

Access Statistics for this paper

More papers in Economics Discussion Papers from Kiel Institute for the World Economy (IfW Kiel) Contact information at EDIRC.
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().