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) |
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