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...

This paper presents an aggregate estimation based on time series data for Spain (1979-1999) of the effects of dependent child tax allowances and social benefits (i.e. income tax allowances for children and social security benefits for each dependent child, one-off birth payments and paid...