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

Javier Estrada and Santos Pastor

UC3M Working papers. Economics from Universidad Carlos III de Madrid. Departamento de Economía

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.

Keywords: Statistics; and; the; law; Litigation; Taxiation (search for similar items in EconPapers)
Date: 1996-04
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Persistent link: https://EconPapers.repec.org/RePEc:cte:werepe:3967

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