The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986-2018)
(2023)
Journal Article
Kölling, M., Toubeau, S., & Godoy, D. Z. (2024). The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986-2018). Publius: The Journal of Federalism, 54(1), 88-120. https://doi.org/10.1093/publius/pjad027
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 o... Read More about The Determinants of Taxation Innovation Policy in Spain’s Common Regime Autonomous Communities (1986-2018).