Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/107313
Title: Empirical Evidence on Cooperation Between Sub-Central Tax Administrations
Author: Durán Cabré, José María
Esteller Moré, Alejandro
Salvadori, Luca
Keywords: Política fiscal
Impostos
Reforma fiscal
Assessors fiscals
Fiscal policy
Taxation
Tax reform
Tax consultants
Issue Date: 2016
Publisher: University of Exeter
Abstract: The literature on horizontal tax interdependence pays limited attention to interactions in administrative policies, although they can play a large role in determining the amount of tax revenues collected. We investigate the incentives for sub-central tax authority cooperation in a decentralised context, with the aim of identifying the determinants of that cooperation. Our results are congruent with standard theory; in particular, the existence of reciprocity is essential for sharing tax information, but there is sluggishness in this process, which is partly the result of the short-sighted behaviour of tax authorities influenced by budget constraints. Hence, this is good news for the functioning of a decentralised tax administration as, in the medium to long run, the gains to be made from sharing tax information are achieved.
Note: Reproducció del document publicat a: http://jota.website/article/view/105
It is part of: Journal of Tax Administration, 2016, vol. 2, num. 2, p. 24-46
URI: http://hdl.handle.net/2445/107313
ISSN: 2059-190X
Appears in Collections:Articles publicats en revistes (Economia)

Files in This Item:
File Description SizeFormat 
662147.pdf672.84 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.