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Is the tax administration just a money machine? Empirical evidence on redistributive politics

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  • Alejandro Esteller-Moré

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File URL: http://hdl.handle.net/10.1007/s10101-011-0095-1
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Article provided by Springer in its journal Economics of Governance.

Volume (Year): 12 (2011)
Issue (Month): 3 (September)
Pages: 275-299

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Handle: RePEc:spr:ecogov:v:12:y:2011:i:3:p:275-299
Contact details of provider: Web page: http://www.springer.com

Order Information: Web: http://www.springer.com/economics/journal/10101/PS2

Keywords: Tax administration; Personal income tax; Redistributive politics; H11; H24; H77; H83;

Find related papers by JEL classification:

  • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
  • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
  • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
  • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

References listed on IDEAS
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  1. Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW).
  2. Cowell,Frank & Gordon,James, 1987. "Unwillingness to pay: Tax evasion and public good provision," Discussion Paper Serie A 142, University of Bonn, Germany.
  3. Case, A, 1996. "Election Goals and Income Redistribution : Recent Evidence from Albania," Papers 177, Princeton, Woodrow Wilson School - Public and International Affairs.
  4. Fuest, Clemens, 2000. "The Political Economy of Tax Coordination as a Bargaining Game between Bureaucrats and Politicians," Public Choice, Springer, vol. 103(3-4), pages 357-82, June.
  5. Hung-jen Wang & Peter Schmidt, 2002. "One-Step and Two-Step Estimation of the Effects of Exogenous Variables on Technical Efficiency Levels," Journal of Productivity Analysis, Springer, vol. 18(2), pages 129-144, September.
  6. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
  7. Andreoni, James, 1992. "IRS as loan shark tax compliance with borrowing constraints," Journal of Public Economics, Elsevier, vol. 49(1), pages 35-46, October.
  8. Aigner, Dennis & Lovell, C. A. Knox & Schmidt, Peter, 1977. "Formulation and estimation of stochastic frontier production function models," Journal of Econometrics, Elsevier, vol. 6(1), pages 21-37, July.
  9. Arindam Das-Gupta & Shanto Ghosh & Dilip Mookherjee, 2003. "Tax Administration Reform and Taxpayer Compliance in India," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-137, Boston University - Department of Economics.
  10. Marilyn Young & Michael Reksulak & William F. Shughart, 2001. "The Political Economy of the IRS," Economics and Politics, Wiley Blackwell, vol. 13(2), pages 201-220, 07.
  11. C. Martinez-Mongay & L.A. Maza Lasierra & J. Yaniz Igal, 2007. "Asset Booms and Tax Receipts: The case of Spain, 1995-2006," European Economy - Economic Papers 2008 - 2015 293, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  12. Maria Ponomareva & Ekaterina Zhuravskaya, 2004. "Federal Tax Arrears in Russia: Liquidity Problems, Federal Redistribution, or Regional Resistance?," Working Papers w0003, Center for Economic and Financial Research (CEFIR).
  13. Reinganum, Jennifer F. & Wilde, Louis L., 1985. "Income tax compliance in a principal-agent framework," Journal of Public Economics, Elsevier, vol. 26(1), pages 1-18, February.
  14. Wang, Hung-Jen & Ho, Chia-Wen, 2010. "Estimating fixed-effect panel stochastic frontier models by model transformation," Journal of Econometrics, Elsevier, vol. 157(2), pages 286-296, August.
  15. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
  16. Dahlberg, M. & Johansson, E., 1999. "On the Vote Purchasing Behavior of Incumbent Governments," Papers 1999:24, Uppsala - Working Paper Series.
  17. Alejandro Esteller More, 2003. "Is there a connection between the tax administration and the political power?," Working Papers in Economics 100, Universitat de Barcelona. Espai de Recerca en Economia.
  18. Greene, William, 2005. "Reconsidering heterogeneity in panel data estimators of the stochastic frontier model," Journal of Econometrics, Elsevier, vol. 126(2), pages 269-303, June.
  19. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
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Cited by:

  1. Luca Salvadori & José María Durán-Cabré & Alejandro Esteller-Moré, 2012. "Regional Competition On Tax Administration," ERSA conference papers ersa12p184, European Regional Science Association.
  2. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2012. "Empirical evidence on horizontal competition in tax enforcement," Working Papers 2012/5, Institut d'Economia de Barcelona (IEB).
  3. repec:ieb:wpaper:2013/6/doc2015-7 is not listed on IDEAS
  4. José María Durán-Cabré & Alejandro Esteller-Moré & Luca Salvadori, 2015. "Empirical evidence on tax cooperation between sub-central administrations," Working Papers 2015/7, Institut d'Economia de Barcelona (IEB).

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