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Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

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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.

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Journal of Tax Administration, 2016, vol. 2, num. 2, p. 24-46

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(c) Durán Cabré, José María et al., 2016

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Articles publicats en revistes (Economia)

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Empirical Evidence on Cooperation Between Sub-Central Tax Administrations