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dc.contributor.author | Durán Cabré, José María |
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dc.contributor.author | Esteller Moré, Alejandro |
dc.contributor.author | Salvadori, Luca |
dc.date | 2017-09-14T10:39:44Z |
dc.date | 2017-09-14T10:39:44Z |
dc.date | 2015 |
dc.identifier | http://hdl.handle.net/2445/115362 |
dc.identifier.uri | http://hdl.handle.net/2445/115362 |
dc.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 decentralized 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 decentralized tax administration, as in the medium-long run the gains to be made from sharing tax information are achieved. |
dc.format | 28 p. |
dc.format | application/pdf |
dc.language | eng |
dc.publisher | Institut d’Economia de Barcelona |
dc.relation | Reproducció del document publicat a: http://www.ieb.ub.edu/2012022157/ieb/ultimes-publicacions |
dc.relation | IEB Working Paper 2015/07 |
dc.relation | [WP E-IEB15/07] |
dc.rights | cc-by-nc-nd, (c) Durán Cabré et al., 2015 |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/3.0/es/ |
dc.rights | info:eu-repo/semantics/openAccess |
dc.subject | Política fiscal |
dc.subject | Impostos |
dc.subject | Reforma fiscal |
dc.subject | Fiscal policy |
dc.subject | Taxation |
dc.subject | Tax reform |
dc.title | Empirical evidence on tax cooperation between sub-central administrations [WP-IEB] |
dc.type | info:eu-repo/semantics/workingPaper |