Journal Article
No. 2019-31 | May 17, 2019
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 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.

Data Set

JEL Classification:

H71, H2, C23, C51

Assessment

  • Downloads: 246 (Discussion Paper: 606)

Links

Cite As

Anabel Zárate-Marco and Jaime Vallés-Giménez (2019). Regional tax effort in Spain. Economics: The Open-Access, Open-Assessment E-Journal, 13 (2019-31): 1–32. http://dx.doi.org/10.5018/economics-ejournal.ja.2019-31


Comments and Questions


Anonymous - article review
June 22, 2019 - 12:30

And, then, how do you account for the attached Figure?