Record Details

Empirical Evidence on Cooperation Between Sub-Central Tax Administrations

Journal of Tax Administration

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Field Value
 
Title Empirical Evidence on Cooperation Between Sub-Central Tax Administrations
 
Creator Durán-Cabré, José María
Esteller-Moré, Alejandro
Salvadori, Luca
 
Description 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.
 
Publisher Journal of Tax Administration
 
Contributor —
 
Date 2016-10-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://JoTA.website/article/view/105
 
Source Journal of Tax Administration; Vol 2, No 2 (2016)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/105/73
 
Rights Copyright (c) 2016 Journal of Tax Administration