Regional tax effort in Spain
Anabel Zárate Marco and
Jaime Vallés Giménez
Authors registered in the RePEc Author Service: Jaime Vallés-Giménez ()
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), 2019, vol. 13, No 2019-31, 32 pages
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.
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)
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Working Paper: Regional tax effort in Spain (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifweej:201931
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