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Full-Text Articles in Social and Behavioral Sciences
Fiscal Policies, Decentralization, And Life Satisfaction, Manuela Ortega Gil
Fiscal Policies, Decentralization, And Life Satisfaction, Manuela Ortega Gil
ICEPP Working Papers
This paper studies the relationship between wellbeing and governments’ fiscal policies across the world, including government decentralization, over the period between 1999 and 2018. In contrast to the previous literature on wellbeing, the current paper investigates four forms of life satisfaction (SL) as the dependent variable and tries to answer whether different types of public spending program, different types of taxes and the level of fiscal decentralization influence wellbeing as measured by life satisfaction. The analysis uses survey data from two sources of life satisfaction variables: The World Values Survey and the European Values Survey, both of which use a …
Do You Know To Whom You Pay Your Taxes?: The Case Of Decentralized Spain, Julio López-Laborda, Fernando Rodrigo, Eduardo Sanz-Arcega
Do You Know To Whom You Pay Your Taxes?: The Case Of Decentralized Spain, Julio López-Laborda, Fernando Rodrigo, Eduardo Sanz-Arcega
ICEPP Working Papers
A necessary condition for the efficiency gains that the theory of fiscal federalism attributes to decentralization to be effective is that citizens rightly assign the governmental responsibility for public action. However, surveys show that most Spaniards are unable to correctly identify the taxes received by the various levels of government. Exploiting the 2015 wave of the Spanish Institute for Fiscal Studies’ Fiscal Barometer, this paper empirically determines the profile of citizens who are best able to identify the allocation of taxes among levels of government in Spain. The estimates suggest that these citizens are those who are able to identify …