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2016

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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/107313

Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

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Resum

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.

Matèries

Política fiscal, Impostos, Reforma fiscal, Assessors fiscals

Matèries (anglès)

Fiscal policy, Taxation, Tax reform, Tax consultants

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Articles publicats en revistes (Economia)

Citació

DURÁN CABRÉ, José maría, ESTELLER MORÉ, Alejandro, SALVADORI, Luca. Empirical Evidence on Cooperation Between Sub-Central Tax Administrations. _Journal of Tax Administration_. 2016. Vol. 2, núm. 2, pàgs. 24-46. [consulta: 29 de gener de 2026]. ISSN: 2059-190X. [Disponible a: https://hdl.handle.net/2445/107313]

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