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

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dc.contributor.authorToubeau, Simon
dc.contributor.authorZak Godoy, Deborah
dc.contributor.authorKolling, Mario
dc.date.accessioned2024-05-20T11:17:30Z
dc.date.available2024-05-20T11:17:30Z
dc.date.issued2023-07-05
dc.description.abstractThis 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.en
dc.description.versionversión publicada
dc.identifier.doi10.1093/publius/pjad027
dc.identifier.issn1747-7107
dc.identifier.urihttps://hdl.handle.net/20.500.14468/11544
dc.journal.issue1
dc.journal.titlePublius: The Journal of Federalism
dc.journal.volume54
dc.language.isoen
dc.publisherOxford University Press
dc.relation.centerFacultad de Ciencias Políticas y Sociología
dc.relation.departmentCiencia Política y de la Administración
dc.rightsAtribución 4.0 Internacional
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by/4.0
dc.titleThe Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986–2018)es
dc.typeartículoes
dc.typejournal articleen
dspace.entity.typePublication
relation.isAuthorOfPublication42b668fc-b6f8-4672-a7c4-97aeedd420b8
relation.isAuthorOfPublication.latestForDiscovery42b668fc-b6f8-4672-a7c4-97aeedd420b8
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