Inter-municipal cooperation cloud and tax administrative costs

Naruki Notsu

Regional Science and Urban Economics, 2024, vol. 105, issue C

Abstract: The influence of inter-municipal cooperation (IMC) on municipal finances remains underexplored. This study focuses on implementing the inter-municipal cooperation cloud (IMC cloud), a pioneering digital framework that facilitates cooperation among municipalities in Japan. The findings indicate that introducing the IMC cloud results in a decrease of approximately 5% in tax administrative costs. A further examination reveals that the IMC cloud offers returns to scale via cost sharing and promotes operational improvements, thereby driving savings in tax administration costs. These findings suggest the possibility that cost savings through operational improvements are an overlooked aspect in the existing studies on municipal collaboration context.

Keywords: Inter-municipal cooperation; Cloud computing systems; Tax administrative costs; Tax collection (search for similar items in EconPapers)
JEL-codes: H72 H77 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:regeco:v:105:y:2024:i:c:s0166046224000152

DOI: 10.1016/j.regsciurbeco.2024.103991

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