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DAS:The data supporting the findings of this study are available within the article and its supplementary materials. Additional data used in the analysis are derived from public domain sources and are available from the corresponding author upon reasonable request.

Impact on the Sustainable Development Goals (SDGs)

Analysis of institutional authors

Pinto, FernandoAuthorCabezas Ares, AlfredoAuthorRodriguez-Iglesias, IsabelAuthor

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Article

Corporate taxation in Spain: analyzing efficiency and revenue potential

Publicated to:Humanities & Social Sciences Communications. 11 (1): 1010- - 2024-08-07 11(1), DOI: 10.1057/s41599-024-03528-x

Authors: Ortega-Gil, Manuela; Pinto, Fernando; Cabezas Ares, Alfredo; Rodriguez-Iglesias, Isabel

Affiliations

Rey Juan Carlos Univ, Dept Econ Empresa ADO Econ Aplicada & Fundamentos, Madrid, Spain - Author
Univ Cadiz, Dept Econ Gen, Cadiz, Spain - Author

Abstract

This paper offers a comprehensive analysis of Spain's corporate tax system through the lens of the Laffer curve and Buoyancy index, assessing its efficiency in generating revenue. The study finds that Spain is nearing the Laffer curve's optimal tax rate, beyond which tax revenue may decrease with rate hikes. The Buoyancy index reveals a fluctuating response of tax revenues to economic shifts, indicating vulnerability in economic downturns. We trace Spain's corporate tax evolution, examining current structures and recent policy reforms, and explore how corporate taxation influences economic activities and investment. The paper proposes policy recommendations, including reassessing the corporate tax rate, advocating structural reforms for a wider tax base, and policies promoting economic growth. Emphasis is placed on counter-cyclical fiscal policies, regular evaluation of tax incentives, improving tax compliance, and Spain's role in global tax coordination. This research contributes to fiscal policy discussions, advocating a balanced tax approach for sustainable economic development and guiding policymakers toward resilient fiscal strategies in a dynamic economic environment.

Keywords

Decent work and economic growth

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Humanities & Social Sciences Communications due to its progression and the good impact it has achieved in recent years, according to the agency WoS (JCR), it has become a reference in its field. In the year of publication of the work, 2024 there are still no calculated indicators, but in 2023, it was in position 13/267, thus managing to position itself as a Q1 (Primer Cuartil), in the category Social Sciences, Interdisciplinary. Notably, the journal is positioned above the 90th percentile.

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-06-30:

  • The use, from an academic perspective evidenced by the Altmetric agency indicator referring to aggregations made by the personal bibliographic manager Mendeley, gives us a total of: 32.
  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 32 (PlumX).

With a more dissemination-oriented intent and targeting more general audiences, we can observe other more global scores such as:

  • The Total Score from Altmetric: 0.5.
  • The number of mentions on the social network X (formerly Twitter): 1 (Altmetric).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
Continuing with the social impact of the work, it is important to emphasize that, due to its content, it can be assigned to the area of interest of ODS 8 - Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all, with a probability of 63% according to the mBERT algorithm developed by Aurora University.

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: Last Author (Rodríguez Iglesias, Isabel).