000075928 001__ 75928 000075928 005__ 20181212111221.0 000075928 0248_ $$2sideral$$a108851 000075928 037__ $$aART-2018-108851 000075928 041__ $$aeng 000075928 100__ $$0(orcid)0000-0002-5525-4556$$aZárate Marco, Ana Isabel$$uUniversidad de Zaragoza 000075928 245__ $$aRegional tax effort in Spain 000075928 260__ $$c2018 000075928 5060_ $$aAccess copy available to the general public$$fUnrestricted 000075928 5203_ $$aThis 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. 000075928 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttp://creativecommons.org/licenses/by/3.0/es/ 000075928 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000075928 700__ $$0(orcid)0000-0002-2542-4956$$aVallés Giménez, Jaime$$uUniversidad de Zaragoza 000075928 7102_ $$14008$$2225$$aUniversidad de Zaragoza$$bDpto. Estruc.Hª Econ.y Eco.Pb.$$cÁrea Economía Aplicada 000075928 773__ $$g79 (2018), [29 pp.]$$pEcon., Discuss. pap. (Kiel)$$tEconomics. Discussion papers (Kiel)$$x1867-8009 000075928 85641 $$uhttp://www.economics-ejournal.org/economics/discussionpapers/2018-79$$zTexto completo de la revista 000075928 8564_ $$s736405$$uhttps://zaguan.unizar.es/record/75928/files/texto_completo.pdf$$yVersión publicada 000075928 8564_ $$s59066$$uhttps://zaguan.unizar.es/record/75928/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000075928 909CO $$ooai:zaguan.unizar.es:75928$$particulos$$pdriver 000075928 951__ $$a2018-12-12-10:29:33 000075928 980__ $$aARTICLE