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Info IEB
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.

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