There are two objectives that impel this work: first, to propose a valid, reliable, and parsimonious poverty index, named Municipal Poverty Index-Urban Audit (MPI-UA), and second, to describe the evolution of the multidimensional poverty risk of the Spanish municipalities according to C. For the construction of the MPI-UA, the information provided by the URBAN AUDIT database on Spanish municipalities with a population in excess of 20,000 inhabitants has been used. The validated data have been analyzed with the PLS technique to identify the variables that allow the establishment of the MPI-UA, although previously certain variables have had to be transformed. This chapter has valuable implications insofar as there is no known multidimensional poverty index for Spanish municipalities. Moreover, it may be of probable use for academics. In the case of local managers, the index can be useful both for the knowledge of the situation and for the design of public policies to reduce poverty.
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