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Copyright of Informacion Comercial Espanola Revista de Economia is the property of S.G.E.E.I.P.C., Secretaria de Estado de Comercio, Ministerio de Industria, Comercio y Turismo and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Presupuesto y Gasto Publico is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The eventual disconnection between voters´ preferences and specific policies is of special concern in decentralized countries, where any policy initiative might be simultaneously seen either as an erosion or a reinforcement of selfrule. The aim of this paper is to apply this framework to the harmonization of the Spanish Inheritance and Gift Tax (IGT). We econometrically contrast whether citizens´ living in Autonomous Communities (ACs) that led a tax race to the bottom regarding this tax or in those that exert a greater taste for political autonomy are more likely to oppose a more nationally uniform tax than the rest of Spaniards. Empirically, we exploit data from the 2019 wave of the Institute for Fiscal Studies Fiscal Barometer. According to our main results, citizens living in low taxation ACs and citizens living in some more pro-self-rule regions are even more likely to favor harmonization. [ABSTRACT FROM AUTHOR]