Carregant...
Fitxers
Tipus de document
ArticleVersió
Versió acceptadaData de publicació
Tots els drets reservats
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/107982
Empirical evidence on horizontal competition in tax enforcement
Títol de la revista
Director/Tutor
ISSN de la revista
Títol del volum
Recurs relacionat
Resum
Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper, we show that, in a federal framework, tax auditing policies can serve as additional tools for regional interaction. We examine the presence of this interaction by adopting a spatial econometric approach. We employ a spatial panel autoregressive model and obtain results that are congruent with standard theory, corroborating the presence of horizontal competition between regions in their tax auditing policies. We also find that once regional governments acquire legal power, the opaque competition in enforcement policies appears to switch in part to a more transparent competition in statutory tax parameters.
Matèries
Matèries (anglès)
Citació
Col·leccions
Citació
DURÁN CABRÉ, José maría, ESTELLER MORÉ, Alejandro, SALVADORI, Luca. Empirical evidence on horizontal competition in tax enforcement. _International Tax and Public Finance_. 2015. Vol. 22, núm. 5, pàgs. 834-860. [consulta: 25 de febrer de 2026]. ISSN: 0927-5940. [Disponible a: https://hdl.handle.net/2445/107982]