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• W2264080809 abstract "The literature on horizontal tax interdependencies offers limited attention to the interactions onadministrative policies although they play an important role in determining the total tax revenues collected.The incentive for sub-central tax authorities to share relevant taxpayer-specific information has beenaccounted for in the literature on international capital mobility as part of a strategic behavior that trades offcooperation benefits versus competitive gains. In this paper we investigate these issues in a decentralizedcontext with the aim to analyze the determinants of voluntary information sharing between regional taxadministrations. We obtain results that are congruent with standard theory and in particular we find that somespecific variables play an important role in determining the willingness of regional tax authorities to sharetaxpayer-specific information. In particular the presence of reciprocity between two regional administrationsis associated with a higher number of tax information shared between them" @default.
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• W2264080809 date "2014-01-01" @default.
• W2264080809 modified "2023-09-23" @default.
• W2264080809 title "Empirical evidence on tax information sharing among sub-central administrations" @default.
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• W2264080809 hasPublicationYear "2014" @default.
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