Amb motiu del tancament d'estiu, la validació de documents es reprendrà a partir del 28 d'agost de 2026. Disculpeu les molèsties.
Con motivo del cierre de verano, la validación de documentos se reanudará a partir del 28 de agosto de 2026. Disculpad las molestias
Due to the summer closure, document validation will resume starting August 28, 2026. We apologize for any inconvenience.

Fitxers

662147.pdf (672.84 KB)

Tipus de document

Article

Versió

Versió publicada

Data de publicació

2016

Tots els drets reservats

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

Títol de la revista

Autors

Director/Tutor

ISSN de la revista

Títol del volum

Recurs relacionat

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

Citació

Col·leccions

Articles publicats en revistes (Economia)

Citació

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: 3 of August of 2026]. Available at: https://hdl.handle.net/2445/107313

Exportar metadades

JSON - METS

Compartir registre