2022/02/03 by Javier Cifuentes-Faura, Javier Cifuentes‐Faura, Bernardino Benito +3 · 1 citation
Economics, Econometrics and Finance · Social Sciences · #Corruption and Economic Development #Fiscal Policies and Political Economy #Taxation and Compliance Studies
paper · doi:10.1080/03003930.2022.2031157
crossref issued 2022/02/03 · crossref published 2022/02/03 · crossref published-online 2022/02/03 · openalex publication_date 2022/02/03 · crossref created 2022/02/04 · crossref published-print 2023/05/04 · crossref deposited 2023/11/16 · openalex created_date 2025/10/10 · crossref indexed 2026/07/24 · openalex updated_date 2026/07/25
There are few studies that relate tax revenues to corruption at the municipal level due to their great complexity and the difficulty in obtaining data. Continuing the research we started years ago, the main objective of this article is to analyse whether municipal political corruption influences some or all tax revenues. A panel database of all Spanish municipalities with more than 50,000 inhabitants is compiled for the period 2002–2013. The most outstanding result is that municipalities with cases of corruption obtained higher revenues in construction-related taxes than those where there have been no political corruption cases, which shows the close relationship between this sector of economic activity and political corruption.