Discovering tax decentralization: does it impact marginal willingness to pay taxes?

Decentralized fiscal decision-making should serve to enhance welfare. Thus, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means of a survey experiment, leveraging the process of tax decentralization that...

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Detalles Bibliográficos
Autores: Durán Cabré, José María, Esteller Moré, Alejandro, Salvadori, Luca
Tipo de recurso: artículo
Estado:Versión aceptada para publicación
Fecha de publicación:2025
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:2445/220662
Acceso en línea:https://hdl.handle.net/2445/220662
Access Level:acceso abierto
Palabra clave:Descentralització administrativa
Impostos
Política fiscal
Decentralization in government
Taxation
Fiscal policy
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spelling Discovering tax decentralization: does it impact marginal willingness to pay taxes?Durán Cabré, José MaríaEsteller Moré, AlejandroSalvadori, LucaDescentralització administrativaImpostosPolítica fiscalDecentralization in governmentTaxationFiscal policyDecentralized fiscal decision-making should serve to enhance welfare. Thus, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means of a survey experiment, leveraging the process of tax decentralization that has unfolded in Spain over the last 25 years and where there are two alternative regional financing regimes, with substantial differences. Our results suggest that individuals have very limited awareness of the tier of government to which they pay either the personal income tax (PIT) or the value added tax (VAT), frequently assuming taxes to be centralized. This holds true in common regime regions but even in regions where tax decentralization is maximum, as is the case of Spain’s foral communities. On ‘Discovering Decentralization’ (i.e., being informed that a tax is more decentralized than initially perceived), individual’s marginal willingness to pay taxes of common regime residents has a positive shift in PIT, while there is no evidence for VAT. Tax mix matters.Springer Nature2025202520252025info:eu-repo/semantics/articleinfo:eu-repo/semantics/acceptedVersion30 p.application/pdfapplication/pdfhttps://hdl.handle.net/2445/220662Articles publicats en revistes (Economia)reponame:Recercat. Dipósit de la Recerca de Catalunyainstname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)InglésVersió postprint del document publicat a: https://doi.org/10.1007/s40888-024-00351-0Economia Politica, 2025, vol. 42, p. 265-295https://doi.org/10.1007/s40888-024-00351-0(c) Springer Nature, 2025info:eu-repo/semantics/openAccessoai:recercat.cat:2445/2206622026-05-29T05:05:01Z
dc.title.none.fl_str_mv Discovering tax decentralization: does it impact marginal willingness to pay taxes?
title Discovering tax decentralization: does it impact marginal willingness to pay taxes?
spellingShingle Discovering tax decentralization: does it impact marginal willingness to pay taxes?
Durán Cabré, José María
Descentralització administrativa
Impostos
Política fiscal
Decentralization in government
Taxation
Fiscal policy
title_short Discovering tax decentralization: does it impact marginal willingness to pay taxes?
title_full Discovering tax decentralization: does it impact marginal willingness to pay taxes?
title_fullStr Discovering tax decentralization: does it impact marginal willingness to pay taxes?
title_full_unstemmed Discovering tax decentralization: does it impact marginal willingness to pay taxes?
title_sort Discovering tax decentralization: does it impact marginal willingness to pay taxes?
dc.creator.none.fl_str_mv Durán Cabré, José María
Esteller Moré, Alejandro
Salvadori, Luca
author Durán Cabré, José María
author_facet Durán Cabré, José María
Esteller Moré, Alejandro
Salvadori, Luca
author_role author
author2 Esteller Moré, Alejandro
Salvadori, Luca
author2_role author
author
dc.subject.none.fl_str_mv Descentralització administrativa
Impostos
Política fiscal
Decentralization in government
Taxation
Fiscal policy
topic Descentralització administrativa
Impostos
Política fiscal
Decentralization in government
Taxation
Fiscal policy
description Decentralized fiscal decision-making should serve to enhance welfare. Thus, individuals are assumed to be willing to pay, at least, no less taxes than those they pay in a centralized system. We test this hypothesis by means of a survey experiment, leveraging the process of tax decentralization that has unfolded in Spain over the last 25 years and where there are two alternative regional financing regimes, with substantial differences. Our results suggest that individuals have very limited awareness of the tier of government to which they pay either the personal income tax (PIT) or the value added tax (VAT), frequently assuming taxes to be centralized. This holds true in common regime regions but even in regions where tax decentralization is maximum, as is the case of Spain’s foral communities. On ‘Discovering Decentralization’ (i.e., being informed that a tax is more decentralized than initially perceived), individual’s marginal willingness to pay taxes of common regime residents has a positive shift in PIT, while there is no evidence for VAT. Tax mix matters.
publishDate 2025
dc.date.none.fl_str_mv 2025
2025
2025
2025
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/acceptedVersion
format article
status_str acceptedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2445/220662
url https://hdl.handle.net/2445/220662
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv Versió postprint del document publicat a: https://doi.org/10.1007/s40888-024-00351-0
Economia Politica, 2025, vol. 42, p. 265-295
https://doi.org/10.1007/s40888-024-00351-0
dc.rights.none.fl_str_mv (c) Springer Nature, 2025
info:eu-repo/semantics/openAccess
rights_invalid_str_mv (c) Springer Nature, 2025
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 30 p.
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Springer Nature
publisher.none.fl_str_mv Springer Nature
dc.source.none.fl_str_mv Articles publicats en revistes (Economia)
reponame:Recercat. Dipósit de la Recerca de Catalunya
instname:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
instname_str Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
reponame_str Recercat. Dipósit de la Recerca de Catalunya
collection Recercat. Dipósit de la Recerca de Catalunya
repository.name.fl_str_mv
repository.mail.fl_str_mv
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