The aim of this paper is to analyse the mobility of per capita income distribution in the European regions during the period 1977-1996. In doing so we will attempt highlight some aspects of the nature of interregional inequality. Our methodological approach involves calculating different...

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 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...