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2016

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/107313

Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

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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.

Subject

Política fiscal, Impostos, Reforma fiscal, Assessors fiscals

Subject (English)

Fiscal policy, Taxation, Tax reform, Tax consultants

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Articles publicats en revistes (Economia)

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DURÁN CABRÉ, José María, ESTELLER MORÉ, Alejandro and SALVADORI, Luca. Empirical Evidence on Cooperation Between Sub-Central Tax Administrations. Journal of Tax Administration. 2016. Vol. 2, num. 2, pags. 24-46. ISSN 2059-190X. [consulted: 7 of August of 2026]. Available at: https://hdl.handle.net/2445/107313

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