IDEAS home Printed from https://ideas.repec.org/p/cte/werepe/3967.html
   My bibliography  Save this paper

The distribution of sentences in tax-related cases: evidence from spanish courts of appeals

Author

Listed:
  • Estrada, Javier
  • Pastor, Santos

Abstract

The distribution of sentences in tax-related cases in Spain shows that the government tends to lose more often in this type of cases than in any other type of administrative cases; it also shows that such distribution varies widely across the type of taxes and other variables. Our purpose is thus twofold: First, we attempt to identify the factors that explain the result of tax-related cases; then, we use those factors to build a model to forecast the government's probability of success in this type of cases.

Suggested Citation

  • Estrada, Javier & Pastor, Santos, 1996. "The distribution of sentences in tax-related cases: evidence from spanish courts of appeals," UC3M Working papers. Economics 3967, Universidad Carlos III de Madrid. Departamento de Economía.
    • Handle: RePEc:cte:werepe:3967
    as

    Download full text from publisher

    File URL: https://e-archivo.uc3m.es/bitstream/handle/10016/3967/we962111.pdf?sequence=1
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wittman, Donald, 1988. "Dispute Resolution, Bargaining, and the Selection of Cases for Trial: A Study of the Generation of Biased and Unbiased Data," The Journal of Legal Studies, University of Chicago Press, vol. 17(2), pages 313-352, June.
    2. Eisenberg, Theodore, 1990. "Testing the Selection Effect: A New Theoretical Framework with Empirical Tests," The Journal of Legal Studies, University of Chicago Press, vol. 19(2), pages 337-358, June.
    3. George L. Priest & Benjamin Klein, 1984. "The Selection of Disputes for Litigation," The Journal of Legal Studies, University of Chicago Press, vol. 13(1), pages 1-56, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Freyens, Benoit Pierre & Gong, Xiaodong, 2017. "Judicial decision making under changing legal standards: The case of dismissal arbitration," Journal of Economic Behavior & Organization, Elsevier, vol. 133(C), pages 108-126.
    2. Freyens, Benoit Pierre & Gong, Xiaodong, 2015. "Dismissal Laws in Australia: Reforms and Enforcement by Labour Courts," IZA Discussion Papers 9295, Institute of Labor Economics (IZA).
    3. Waldfogel, Joel, 1998. "Reconciling Asymmetric Information and Divergent Expectations Theories of Litigation," Journal of Law and Economics, University of Chicago Press, vol. 41(2), pages 451-476, October.
    4. Berlemann, Michael & Christmann, Robin, 2019. "Determinants of in-court settlements: empirical evidence from a German trial court," Journal of Institutional Economics, Cambridge University Press, vol. 15(1), pages 143-162, February.
    5. Jean O. Lanjouw & Mark Schankerman, 1997. "Stylized Facts of Patent Litigation: Value, Scope and Ownership," NBER Working Papers 6297, National Bureau of Economic Research, Inc.
    6. Pierre Bentata & Romain Espinosa & Yolande Hiriart, 2019. "Correction Activities by France’s Supreme Courts and Control over their Dockets," Revue d'économie politique, Dalloz, vol. 129(2), pages 169-204.
    7. Marco, Alan C. & Walsh, Kieran J., 2006. "Bargaining in the shadow of precedent: the surprising irrelevance of asymmetric stakes," Vassar College Department of Economics Working Paper Series 81, Vassar College Department of Economics.
    8. Jeff Yates & Damon M. Cann & Brent D. Boyea, 2013. "Judicial Ideology and the Selection of Disputes for U.S. Supreme Court Adjudication," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 10(4), pages 847-865, December.
    9. Kuo‐Chang Huang, 2008. "How Legal Representation Affects Case Outcomes: An Empirical Perspective from Taiwan," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 5(2), pages 197-238, June.
    10. Jonathan P. Kastellec & Jeffrey R. Lax, 2008. "Case Selection and the Study of Judicial Politics," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 5(3), pages 407-446, September.
    11. Eric Helland & Jonathan Klick & Alexander Tabarrok, 2005. "Data Watch: Tort-uring the Data," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 207-220, Spring.
    12. Keith N. Hylton & Haizhen Lin, 2009. "Trial Selection Theory: A Unified Model," Working Papers 2009-06, Indiana University, Kelley School of Business, Department of Business Economics and Public Policy.
    13. Daniel P. Kessler & Daniel L. Rubinfeld, 2004. "Empirical Study of the Civil Justice System," NBER Working Papers 10825, National Bureau of Economic Research, Inc.
    14. Waldfogel, Joel, 1995. "The Selection Hypothesis and the Relationship between Trial and Plaintiff Victory," Journal of Political Economy, University of Chicago Press, vol. 103(2), pages 229-260, April.
    15. Issa Kohler‐Hausmann, 2011. "Community Characteristics and Tort Law: The Importance of County Demographic Composition and Inequality to Tort Trial Outcomes," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 8(2), pages 413-447, June.
    16. Kirstein, Roland & Rickman, Neil, 2001. "FORIS contracts: Litigation Cost Shifting and Contingent Fees in Germany," CSLE Discussion Paper Series 2001-04, Saarland University, CSLE - Center for the Study of Law and Economics.
    17. Poitras, Marc & Frasca, Ralph, 2011. "A unified model of settlement and trial expenditures: The PriestâKlein model extended," International Review of Law and Economics, Elsevier, vol. 31(3), pages 188-195, September.
    18. Hylton, Keith N., 2002. "An asymmetric-information model of litigation," International Review of Law and Economics, Elsevier, vol. 22(2), pages 153-175, August.
    19. Steven Shavell, 2003. "Economic Analysis of Litigation and the Legal Process," NBER Working Papers 9697, National Bureau of Economic Research, Inc.
    20. Kuo‐Chang Huang & Kong‐Pin Chen & Chang‐Ching Lin, 2010. "An Empirical Investigation of Settlement and Litigation—The Case of Taiwanese Labor Disputes," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 7(4), pages 786-810, December.

    More about this item

    Keywords

    Litigation;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cte:werepe:3967. See general information about how to correct material in RePEc.

    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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Poveda (email available below). General contact details of provider: http://www.eco.uc3m.es/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.