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http://hdl.handle.net/2445/107313
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DC Field | Value | Language |
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dc.contributor.author | Durán Cabré, José María | - |
dc.contributor.author | Esteller Moré, Alejandro | - |
dc.contributor.author | Salvadori, Luca | - |
dc.date.accessioned | 2017-02-23T12:56:42Z | - |
dc.date.available | 2017-02-23T12:56:42Z | - |
dc.date.issued | 2016 | - |
dc.identifier.issn | 2059-190X | - |
dc.identifier.uri | http://hdl.handle.net/2445/107313 | - |
dc.description.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. | - |
dc.format.extent | 23 p. | - |
dc.format.mimetype | application/pdf | - |
dc.language.iso | eng | - |
dc.publisher | University of Exeter | - |
dc.relation.isformatof | Reproducció del document publicat a: http://jota.website/article/view/105 | - |
dc.relation.ispartof | Journal of Tax Administration, 2016, vol. 2, num. 2, p. 24-46 | - |
dc.rights | (c) Durán Cabré, José María et al., 2016 | - |
dc.source | Articles publicats en revistes (Economia) | - |
dc.subject.classification | Política fiscal | - |
dc.subject.classification | Impostos | - |
dc.subject.classification | Reforma fiscal | - |
dc.subject.classification | Assessors fiscals | - |
dc.subject.other | Fiscal policy | - |
dc.subject.other | Taxation | - |
dc.subject.other | Tax reform | - |
dc.subject.other | Tax consultants | - |
dc.title | Empirical Evidence on Cooperation Between Sub-Central Tax Administrations | - |
dc.type | info:eu-repo/semantics/article | - |
dc.type | info:eu-repo/semantics/publishedVersion | - |
dc.identifier.idgrec | 662147 | - |
dc.date.updated | 2017-02-23T12:56:42Z | - |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | - |
Appears in Collections: | Articles publicats en revistes (Economia) |
Files in This Item:
File | Description | Size | Format | |
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662147.pdf | 672.84 kB | Adobe PDF | View/Open |
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