Advanced Search
MyIDEAS: Login to save this paper or follow this series

Empirical evidence on horizontal competition in tax enforcement

Contents:

Author Info

  • José María Durán-Cabré

    ()
    (Universitat de Barcelona & IEB)

  • Alejandro Esteller-Moré

    ()
    (Universitat de Barcelona & IEB)

  • Luca Salvadori

    ()
    (Universitat de Barcelona & IEB)

Abstract

Tax auditing parameters have been largely overlooked by the literature as policy-making instruments of any relevance; however, enforcement strategies are critical elements of the tax burden. In this paper we show that, in a federal framework, tax auditing policies can serve as additional tools for regional interaction. We examine the presence of this interaction by adopting a spatial econometric approach. We employ a time-space recursive model that accounts for sluggish adjustment in auditing policies and obtain results that are congruent with standard theory, corroborating the presence of horizontal competition between regions in their tax auditing policies. We also find that once regional governments acquire legal power, the opaque competition in enforcement policies disappears apparently switching to a more transparent competition in statutory tax parameters.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ieb.ub.edu/aplicacio/fitxers/2012/3/Doc2012-5.pdf
Our checks indicate that this address may not be valid because: 404 No s'ha trobat el component (http://www.ieb.ub.edu/aplicacio/fitxers/2012/3/Doc2012-5.pdf). If this is indeed the case, please notify ()
Download Restriction: no

Bibliographic Info

Paper provided by Institut d'Economia de Barcelona (IEB) in its series Working Papers with number 2012/5.

as in new window
Length: 34 pages
Date of creation: 2012
Date of revision:
Handle: RePEc:ieb:wpaper:2012/3/doc2012-5

Contact details of provider:
Postal: Carrer del Tinent Coronel Valenzuela 1-11, 08034 Barcelona
Phone: 93 403 46 46
Fax: 93 403 98 32
Email:
Web page: http://www.ieb.ub.edu
More information through EDIRC

Related research

Keywords: Tax administration and auditing; fiscal competition; fiscal federalism;

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. M Arellano & O Bover, 1990. "Another Look at the Instrumental Variable Estimation of Error-Components Models," CEP Discussion Papers dp0007, Centre for Economic Performance, LSE.
  2. Blundell, Richard & Bond, Stephen, 1998. "Initial conditions and moment restrictions in dynamic panel data models," Journal of Econometrics, Elsevier, vol. 87(1), pages 115-143, August.
  3. Joan Costa-Font & Jordi Pons-Novell, 2007. "Public health expenditure and spatial interactions in a decentralized national health system," Health Economics, John Wiley & Sons, Ltd., vol. 16(3), pages 291-306.
  4. Brülhart, Marius & Parchet, Raphaël, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
  5. Cremer, Helmuth & Gahvari, Firouz, 2000. "Tax evasion, fiscal competition and economic integration," European Economic Review, Elsevier, vol. 44(9), pages 1633-1657, October.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2013. "Empirical Evidence On Tax Information Sharing Among Sub-Central Administrations," ERSA conference papers ersa13p461, European Regional Science Association.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ieb:wpaper:2012/3/doc2012-5. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ().

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.