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The Politics of Tax Administration: Evidence from Spain

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Author Info
Alejandro Esteller-More (University of Barcelona & Barcelona Institute of Economics)

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Abstract

Does there exist a connection between the political power and the tax administration? In this paper, we offer empirical evidence from Spain that there exists. First, the Spanish regional tax administration is not immune to the budgetary situation of the regional government, and tends to exert a greater (lower) effort in tax collection as the (expected) public deficit is greater (lower). At the same time, the system of unconditional grants provokes an “income effect” that disincentives the efforts carried out by the tax administration. Second, when the margin to lose a parliamentary seat in an electoral district decreases, the efforts also diminish, though this disincentive is lessened according to the parliamentary strength of the incumbent (evidence of electoral competition).

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Paper provided by EconWPA in its series Public Economics with number 0303004.

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Length: 31 pages
Date of creation: 20 Mar 2003
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Handle: RePEc:wpa:wuwppe:0303004

Note: Type of Document - PDF; prepared on IBM PC - PC-TEX; to print on HP; pages: 31 ; figures: included
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Related research
Keywords: Tax Administration; Political Economy;

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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References listed on IDEAS
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