Atlantis Institut des Sciences Fictives

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 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.
Idioma: Inglés
Año: 2018
Publicado en: Economics. Discussion papers (Kiel) 79 (2018), [29 pp.]
ISSN: 1867-8009
Originalmente disponible en: Texto completo de la revista

Tipo y forma: Article (Published version)
Área (Departamento): Área Economía Aplicada (Dpto. Estruc.Hª Econ.y Eco.Pb.)
Exportado de SIDERAL (2018-12-12-10:29:33)


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