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Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
Economics Discussion Papers No. 2018-79
Verlag: 
Kiel Institute for the World Economy (IfW), Kiel
Zusammenfassung: 
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.
Schlagwörter: 
regional tax effort
regional taxes
tax potential
frontier techniques
JEL: 
H71
H2
C23
C51
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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