en

IEB

Universitat de Barcelona logotipo
Info IEB
Others
Tax Administration and Tax Autonomy

Info IEB Number 22, July 2015

Tax administration is a key institution in any tax system. Although there is a consolidated literature on the determinants, size and outcomes of administrative strategies, the possibility of externalities in this policies in a federal country or in an international context has received limited attention in the literature. In such frameworks analysing the determinants of the tax administration acquires great relevance.



Download PDF

This website uses cookies to ensure that you receive the best experience when navigating. If you continue without changing the settings, you accept its use in conformity with our cookies policy. More information