Discussion Paper

No. 2018-79 | November 08, 2018
Regional tax effort in Spain

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.

JEL Classification:

H71, H2, C23, C51

Assessment

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Links

Cite As

Anabel Zárate-Marco and Jaime Vallés-Giménez (2018). Regional tax effort in Spain. Economics Discussion Papers, No 2018-79, Kiel Institute for the World Economy. http://www.economics-ejournal.org/economics/discussionpapers/2018-79


Comments and Questions


Anonymous - Referee Report 1
November 14, 2018 - 08:22

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Anabel Zárate-Marco and Jaime Vallés-Giménez - Reply to Referee Report 1
December 07, 2018 - 12:44

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Anonymous - Referee Report 2
December 14, 2018 - 15:01

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Anonymous - Referee Report 3
December 20, 2018 - 16:03

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Anabel Zárate-Marco and Jaime Vallés-Giménez - Reply to Referee Report 2
January 15, 2019 - 12:02

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Anabel Zárate-Marco and Jaime Vallés-Giménez - Reply to Referee Report 3
January 15, 2019 - 12:03

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Bob Reed - Decision Letter
January 29, 2019 - 14:11

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