<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-718X</journal-id>
<journal-title><![CDATA[El trimestre económico]]></journal-title>
<abbrev-journal-title><![CDATA[El trimestre econ]]></abbrev-journal-title>
<issn>2448-718X</issn>
<publisher>
<publisher-name><![CDATA[Fondo de Cultura Económica]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-718X2017000100121</article-id>
<article-id pub-id-type="doi">10.20430/ete.v84i333.264</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Las aglomeraciones urbanas y los impuestos: algunas ideas derivadas de la aplicación de la curva de Laffer al impuesto sobre la renta español en diferentes escenarios espaciales]]></article-title>
<article-title xml:lang="en"><![CDATA[Urban agglomerations and taxation: Some ideas derived from applying the Laffer curve to spanish Income tax under different apatial scenarios]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Varela-Candamio]]></surname>
<given-names><![CDATA[Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rubiera Morollón]]></surname>
<given-names><![CDATA[Fernando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad da Coruña Campus de Elviña Departamento de Análisis Económico y Administración de Empresas]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Oviedo Campus de El Cristo Laboratorio de Análisis Económico Regional-REGIOlab]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Spain</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<volume>84</volume>
<numero>333</numero>
<fpage>121</fpage>
<lpage>136</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-718X2017000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-718X2017000100121&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-718X2017000100121&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen:  Antecedentes:  La búsqueda de las tasas impositivas óptimas ha sido recurrente en las discusiones de política fiscal. En particular, la relación entre la estructura tributaria y el crecimiento económico ha hecho resurgir la hipótesis de Laffer que implica la existencia de una relación parabólica entre el nivel de impuestos y los ingresos obtenidos. Nuestra hipótesis es que las zonas urbanas tienen un impacto igualmente significativo sobre la disposición a pagar impuestos y puede existir igual o más heterogeneidad entre los tamaños urbanos que entre los diferentes territorios.  Metodología:  En este artículo se contrasta la hipótesis de Laffer para el caso español utilizando microdatos del Instituto de Estudios Fiscales (IEF) para el año 2009 en diferentes escenarios espaciales. Para ello, se utiliza una muestra de declarantes de corte transversal estimada con mínimos cuadrados ordinarios.  Resultados:  La presencia de una relación parabólica entre la carga tributaria y la recaudación de impuestos permite obtener una tasa impositiva que maximiza los ingresos fiscales en torno a 30%, el doble del promedio aplicado. Por regiones, hemos observado variaciones importantes que justifican la existencia de un alto grado de descentralización fiscal. Pero esta variabilidad es también importante según el tamaño de las ciudades. Los ingresos fiscales máximos de las dos principales ciudades, Madrid y Barcelona, se obtienen con una tasa impositiva de 34%, mientras que todas las demás ciudades alcanzan el máximo de ingresos fiscales a tasas similares.  Conclusiones:  Cuanto menor es el tamaño de la ciudad, menor es la tasa impositiva que maximiza los ingresos fiscales, abriendo una brecha más grande cuanto más pequeña es la ciudad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract:  Background:  Optimal tax rates have been a recurrent theme in tax policy discussions. In particular, the link between tax structure and economic growth has revived the Laffer hypothesis that implies the existence of a parabolic relationship between level of taxation and achieved revenues. Our own hypothesis is that urban areas have an equally significant impact on willingness to pay taxes and that there can be as much or even more heterogeneity among urban sizes as there is among different territories.  Methods:  We contrast the Laffer hypothesis for the Spanish case under different spatial scenarios using microdata for 2009 provided by the country&#8217;s Institute for Fiscal Studies (IEF). We employ a cross-sectional sample of tax filers, estimated by means of least squares.  Results:  The presence of a parabolic relationship between the tax burden and tax collection enables us to obtain a revenue-maximizing tax rate of around 30%, twice the average rate currently applied. In our analysis by regions, we find significant variations that justify the existence of a high level of fiscal decentralization. However, this variability is also found to be significant in our analysis by size of city. The maximum tax revenue of the two main cities -Madrid and Barcelona- is obtained at a tax rate of 34%, with all other cities reaching their maximum revenue levels at similar rates.  Conclusions:  The smaller the city, the lower the rate that maximizes tax revenue, with the gap between the real rate and the optimal rate being greater the smaller the city.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Laffer curve]]></kwd>
<kwd lng="en"><![CDATA[fiscal decentralization]]></kwd>
<kwd lng="en"><![CDATA[regions]]></kwd>
<kwd lng="en"><![CDATA[urban size]]></kwd>
<kwd lng="en"><![CDATA[Spain]]></kwd>
<kwd lng="es"><![CDATA[curva de Laffer]]></kwd>
<kwd lng="es"><![CDATA[descentralización fiscal]]></kwd>
<kwd lng="es"><![CDATA[regiones]]></kwd>
<kwd lng="es"><![CDATA[tamaño urbano (ciudad)]]></kwd>
<kwd lng="es"><![CDATA[España]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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