es

IEB

Universitat de Barcelona logotipo
Working paper
Análisis de sistemas impositivos
José María Durán-Cabré, Alejandro Esteller-Moré, Luca Salvadori

2015/07: Empirical evidence on tax cooperation between sub-central administrations

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.



Download PDF

Esta web utiliza cookies para personalizar la navegación y mejorar sus servicios. Si continúa navegando, usted acepta su uso de conformidad con nuestra política de cookies. Ver más información