The Non-fiscal Development of Catalonia’s own Non-environmental Taxes: Taxes on Empty Homes, Packaged Sugary Drinks and Non-productive Assets of Legal Persons
The taxes created by the Spanish autonomous communities are highly unequal and even non-existent in some cases, despite implying the exercise of their most relevant and complete tax authority. However, due to the limits of this power and the political costs of exercising it, a common feature of thes...
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| Format: | Article |
| Language: | Catalan |
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Institut d'Estudis de l'Autogovern
2023-12-01
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| Series: | Revista d'Estudis Autonòmics i Federals |
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| Online Access: | https://presidencia.gencat.cat/web/.content/ambits_actuacio/desenvolupament_autogovern/iea/publicacions/REAF-JSG/REAF_articles/REAF-38-desembre-2023/reaf-38-rovira.pdf |