Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/171022
Title: Cyclical Tax Enforcement
Author: Durán Cabré, José María
Esteller Moré, Alejandro
Salvadori, Luca
Keywords: Política fiscal
Impostos
Cicles econòmics
Fiscal policy
Taxation
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: Versió postprint del document publicat a: https://doi.org/10.1111/ecin.12902
It is part of: Economic Inquiry, 2020, vol. 58, num. 4, p. 1874-1893
URI: http://hdl.handle.net/2445/171022
Related resource: https://doi.org/10.1111/ecin.12902
ISSN: 0095-2583
Appears in Collections:Articles publicats en revistes (Economia)

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