Personal income tax compliance at the regional level : the role of persistence, neighborhood, and decentralization
Year of publication: |
2021
|
---|---|
Authors: | López Laborda, Julio ; Vallés Giménez, Jaime ; Zárate Marco, Anabel |
Published in: |
International regional science review : IRSR ; an international forum for economists, geographers, planners and other social scientists. - London [u.a.] : Sage, ISSN 1552-6925, ZDB-ID 2011485-0. - Vol. 44.2021, 2, p. 289-317
|
Subject: | autonomous communities | dynamic component | personal income tax | spatial interaction | tax compliance | Einkommensteuer | Income tax | Steuermoral | Tax compliance |
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