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http://hdl.handle.net/2445/171022Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Durán Cabré, José María | - |
| dc.contributor.author | Esteller Moré, Alejandro | - |
| dc.contributor.author | Salvadori, Luca | - |
| dc.date.accessioned | 2020-10-07T11:30:50Z | - |
| dc.date.issued | 2020-10 | - |
| dc.identifier.issn | 0095-2583 | - |
| dc.identifier.uri | http://hdl.handle.net/2445/171022 | - |
| dc.description.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 | - |
| dc.format.extent | 20 p. | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | eng | - |
| dc.publisher | Wiley | - |
| dc.relation.isformatof | Reproducció del document publicat a: https://doi.org/10.1111/ecin.12902 | - |
| dc.relation.ispartof | Economic Inquiry, 2020, vol. 58, num. 4, p. 1874-1893 | - |
| dc.relation.uri | https://doi.org/10.1111/ecin.12902 | - |
| dc.rights | cc by (c) Durán Cabré et al., 2020 | - |
| dc.rights.uri | http://creativecommons.org/licenses/by/3.0/es/ | - |
| dc.source | Articles publicats en revistes (Economia) | - |
| dc.subject.classification | Política fiscal | - |
| dc.subject.classification | Impostos | - |
| dc.subject.classification | Cicles econòmics | - |
| dc.subject.other | Fiscal policy | - |
| dc.subject.other | Taxation | - |
| dc.subject.other | Business cycles | - |
| dc.title | Cyclical Tax Enforcement | - |
| dc.type | info:eu-repo/semantics/article | - |
| dc.type | info:eu-repo/semantics/publishedVersion | - |
| dc.identifier.idgrec | 699120 | - |
| dc.date.updated | 2020-10-07T11:30:50Z | - |
| dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
| Appears in Collections: | Articles publicats en revistes (Economia) | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 699120.pdf | 602.01 kB | Adobe PDF | View/Open |
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