Intergovernmental Cooperation and Tax Enforcement

Ugo antonio Troiano

No 24153, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Improving the efficiency of tax collection is essential for both developmental and fairness purposes. I analyze the Audit Exchange Information Agreements, which are agreements established between the states and the U.S. federal government to share information on income tax audit plans and techniques. These agreements were signed between the 1950s and the 1970s. Using a doubly robust difference-in-differences approach, I demonstrate that the program increased state income tax revenues by approximately 20 percent. Furthermore, I find no evidence that the policy caused outmigration, suggesting that either the salience of the policy or the fixed costs of mobility deterred an extensive margin response.

JEL-codes: H21 H26 H77 N92 (search for similar items in EconPapers)
Date: 2017-12
New Economics Papers: this item is included in nep-acc, nep-iue, nep-pbe and nep-pub
Note: DAE LE PE POL
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Citations: View citations in EconPapers (2)

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