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Title: Cyclical Tax Enforcement
Author: Durán Cabré, José María
Esteller Moré, Alejandro
Salvadori, Luca
Keywords: Política fiscal
Cicles econòmics
Fiscal policy
Business cycles
Issue Date: Oct-2020
Publisher: Wiley
Abstract: We wonder whether tax enforcement varies along the economic cycle and aim at answering that question from a positive perspective by means of survey data for the Spanish case (1994-2015). According to a fiscal capacity argument, tax enforcement might be stronger in times of crisis (counter‐cyclical), but if the tax administration prioritizes taxpayers' welfare over public revenue, enforcement might be slacker (procyclical). We find tax enforcement is not immune to the state of the economy. In particular, it presents a prevailing counter‐cyclical trend, but in presence of a severe economic crisis it turns out to be procyclical
Note: Reproducció del document publicat a:
It is part of: Economic Inquiry, 2020, vol. 58, num. 4, p. 1874-1893
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ISSN: 0095-2583
Appears in Collections:Articles publicats en revistes (Economia)

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