The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986–2018)

Kölling, Mario, Toubeau, Simon y Zak Godoy, Deborah . (2023) The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986–2018). Publius: The Journal of Federalism

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Título The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986–2018)
Autor(es) Kölling, Mario
Toubeau, Simon
Zak Godoy, Deborah
Materia(s) Política
Abstract This article studies the determinants of tax innovation in Spain’s Common Regime Autonomous Communities (ACs) over the period 1986–2018, across the different types of taxes included in their “own taxes.” Our central finding is that the introduction of taxes is motivated by politics: ACs governments introduce taxes when governed by left-wing parties or by a coalition government that included a regionalist party. Second, we find that parties in government follow a strategic calculus when introducing new taxes: an approaching election and a previously introduced tax decrease the chances of tax innovation. Third, we find that AC government also respond to functional pressures and introduce new taxes to shore-up their revenues when faced with a budget deficit. Two important negative results to come out of this analysis are that taxation innovation is not sensitive to geographical diffusion or to the availability of alternative source of revenue in the system of territorial financing.
Editor(es) Oxford University Press
Fecha 2023-07-05
Formato application/pdf
Identificador bibliuned:DptoCPA-FCPS-Articulos-Mkolling-0002
http://e-spacio.uned.es/fez/view/bibliuned:DptoCPA-FCPS-Articulos-Mkolling-0002
DOI - identifier 10.1093/publius/pjad027
ISSN - identifier 1747-7107
Nombre de la revista Publius: The Journal of Federalism
Número de Volumen 54
Número de Issue 1
Página inicial 88
Página final 120
Publicado en la Revista Publius: The Journal of Federalism
Idioma eng
Versión de la publicación publishedVersion
Tipo de recurso Article
Derechos de acceso y licencia http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
Tipo de acceso Acceso abierto
Notas adicionales The registered version of this article, first published in Publius: The Journal of Federalism, is available online at the publisher's website: Oxford University Press https://doi.org/10.1093/publius/pjad027
Notas adicionales La versión registrada de este artículo, publicado por primera vez en Publius: The Journal of Federalism, está disponible en línea en el sitio web del editor: Oxford University Press https://doi.org/10.1093/publius/pjad027

 
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Creado: Tue, 30 Jan 2024, 22:13:17 CET