Is there a connection between the tax administration and the political power?

Alejandro Esteller-Moré ()

No 100, Working Papers in Economics from Universitat de Barcelona. Espai de Recerca en Economia

Abstract: This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an income effect which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent.

JEL-codes: H21 H72 H77 (search for similar items in EconPapers)
Pages: 36 pages
Date: 2003
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Citations: View citations in EconPapers (2)

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Journal Article: Is There a Connection Between the Tax Administration and the Political Power? (2005)
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Persistent link: https://EconPapers.repec.org/RePEc:bar:bedcje:2003100

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