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Cyclical tax enforcement

dc.contributor.authorDurán-Cabré, JM
dc.contributor.authorEsteller-Moré, A
dc.contributor.authorSalvadori, L
dc.date.accessioned2020-06-17T07:38:18Z
dc.date.issued2020-05-11
dc.description.abstractWe wonder whether tax enforcement varies along the economic cycle and aim at answering that question from a positive perspective by means of survey data for the Spanish case (1994–2015). According to a fiscal capacity argument, tax enforcement might be stronger in times of crisis (counter-cyclical), but if the tax administration prioritizes taxpayers' welfare over public revenue, enforcement might be slacker (procyclical). We find tax enforcement is not immune to the state of the economy. In particular, it presents a prevailing counter-cyclical trend, but in presence of a severe economic crisis it turns out to be procyclical. (JEL D78, H12, H26, H83).en_GB
dc.description.sponsorshipDepartament d'Universitats, Recerca i Societat de la Informacióen_GB
dc.description.sponsorshipEconomic and Social Research Councilen_GB
dc.description.sponsorshipInstituto de Estudios Fiscalesen_GB
dc.description.sponsorshipMCIU/AEI/FEDER, UEen_GB
dc.identifier.citationPublished online 11 May 2020en_GB
dc.identifier.doi10.1111/ecin.12902
dc.identifier.grantnumber2017SGR796en_GB
dc.identifier.grantnumberES/S00713X/1en_GB
dc.identifier.grantnumberRTI2018‐095983‐B‐I00en_GB
dc.identifier.urihttp://hdl.handle.net/10871/121487
dc.language.isoenen_GB
dc.publisherWileyen_GB
dc.rights© 2020 The Authors. Economic Inquiry published by Wiley Periodicals LLC on behalf of Western Economic Association International. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.en_GB
dc.titleCyclical tax enforcementen_GB
dc.typeArticleen_GB
dc.date.available2020-06-17T07:38:18Z
dc.identifier.issn0095-2583
dc.descriptionThis is the final version. Available on open access from Wiley via the DOI in this record. en_GB
dc.identifier.journalEconomic Inquiryen_GB
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/en_GB
dcterms.dateAccepted2020-04-08
rioxxterms.versionVoRen_GB
rioxxterms.licenseref.startdate2020-04-08
rioxxterms.typeJournal Article/Reviewen_GB
refterms.dateFCD2020-06-17T07:33:30Z
refterms.versionFCDAM
refterms.dateFOA2020-07-10T14:42:18Z
refterms.panelCen_GB


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© 2020 The Authors. Economic Inquiry published by Wiley Periodicals LLC on behalf of Western Economic Association International. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
Except where otherwise noted, this item's licence is described as © 2020 The Authors. Economic Inquiry published by Wiley Periodicals LLC on behalf of Western Economic Association International. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.