IDEAS home Printed from https://ideas.repec.org/p/osp/wpaper/24e004rev..html
   My bibliography  Save this paper

Inter-municipal cooperation and tax enforcement capabilities

Author

Listed:
  • Naruki Notsu

    (Osaka School of International Public Policy, The University of Osaka)

  • Haruaki Hirota

    (Faculty of Economics, Musashi University)

  • Nobuo Akai

    (Osaka School of International Public Policy, The University of Osaka)

Abstract

This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on inter-municipal cooperation (IMC). IMC refers to collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially improves the tax gap measurement by reinforcing tax enforcement in local governments. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.

Suggested Citation

  • Naruki Notsu & Haruaki Hirota & Nobuo Akai, 2024. "Inter-municipal cooperation and tax enforcement capabilities," OSIPP Discussion Paper 24E004Rev., Osaka School of International Public Policy, Osaka University, revised May 2025.
    • Handle: RePEc:osp:wpaper:24e004rev.
    as

    Download full text from publisher

    File URL: https://www.osipp.osaka-u.ac.jp/archives/DP/2024/DP2024E004Rev.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Inter-municipal cooperation; Tax enforcement; Tax compliance;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    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:osp:wpaper:24e004rev.. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Akiko Murashita (email available below). General contact details of provider: https://edirc.repec.org/data/iposujp.html .

    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.