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The introduction of an appeals court in Dutch tax litigation

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  • Kamphorst, Jurjen J.A.
  • van Velthoven, Ben C.J.

Abstract

As of January 1, 2005, a court of appeal has been introduced in Dutch tax litigation. Before that date, the substantive merits of a tax dispute could only be heard in one instance. In this paper we investigate which consequences the introduction of the appeals court may have for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of society's confidence in the courts in the answers to the questions above?

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Bibliographic Info

Article provided by Elsevier in its journal International Review of Law and Economics.

Volume (Year): 29 (2009)
Issue (Month): 1 (March)
Pages: 13-24

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Handle: RePEc:eee:irlaec:v:29:y:2009:i:1:p:13-24

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Web page: http://www.elsevier.com/locate/irle

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Keywords: Tax litigation Appeals process Confidence in the courts;

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  1. Jennifer F. Reinganum & Louise L. Wilde, 1986. "Settlement, Litigation, and the Allocation of Litigation Costs," RAND Journal of Economics, The RAND Corporation, vol. 17(4), pages 557-566, Winter.
  2. Andreoni, J. & Erard, B. & Feinstein, J., 1996. "Tax Compliance," Working papers 9610r, Wisconsin Madison - Social Systems.
  3. Shavell, Steven, 1995. "The Appeals Process as a Means of Error Correction," The Journal of Legal Studies, University of Chicago Press, vol. 24(2), pages 379-426, June.
  4. Andrew F. Daughety & Jennifer F. Reinganum, 2008. "Imperfect competition and quality signalling," RAND Journal of Economics, RAND Corporation, vol. 39(1), pages 163-183.
  5. Spitzer, Matt & Talley, Eric, 2000. "Judicial Auditing," The Journal of Legal Studies, University of Chicago Press, vol. 29(2), pages 649-83, June.
  6. Lucian Arye Bebchuk, 1984. "Litigation and Settlement under Imperfect Information," RAND Journal of Economics, The RAND Corporation, vol. 15(3), pages 404-415, Autumn.
  7. Steven Shavell, 1981. "Suit and Settlement vs. Trial: A Theoretical Analysis under Alternative Methods for the Allocation of Legal Costs," NBER Working Papers 0662, National Bureau of Economic Research, Inc.
  8. Daughety, Andrew F & Reinganum, Jennifer F, 1999. "Stampede to Judgment: Persuasive Influence and Herding Behavior by Courts," American Law and Economics Review, Oxford University Press, vol. 1(1-2), pages 158-89, Fall.
  9. Andrew F. Daughety & Jennifer F. Reinganum, 2005. "Economic Theories of Settlement Bargaining," Vanderbilt University Department of Economics Working Papers 0508, Vanderbilt University Department of Economics.
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