The determinants of local government debt in Spain
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Title
The determinants of local government debt in SpainAuthor (s)
Tutor/Supervisor
Balaguer Coll, María TeresaTutor/Supervisor; University.Department
Universitat Jaume I. Departament de Finances i ComptabilitatDate
2016-07-18Publisher
Universitat Jaume IAbstract
In the last few years the interest in studying aspects of public debt has increased. This paper aims to analyze the variables which best explains the municipal debt. To do this, we use a sample of Spanish municipalities ... [+]
In the last few years the interest in studying aspects of public debt has increased. This paper aims to analyze the variables which best explains the municipal debt. To do this, we use a sample of Spanish municipalities bigger than 5,000 inhabitants in 2015 (according ordinary least squares). The main conclusion that has been reached is the following: the municipalities do not use collected taxes nor received transfers to reduce their level of accumulated debt. Since, as we have proven, a greater availability of tax resources generates debt. [-]
Subject
Description
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2015-2016
Type
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This item appears in the folowing collection(s)
- IIDL_Articles [125]
- Grau en Finances i Comptabilitat [443]