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CYCLICAL TAX ENFORCEMENT.
- Source :
- Economic Inquiry; Oct2020, Vol. 58 Issue 4, p1874-1893, 20p, 9 Charts, 1 Graph
- Publication Year :
- 2020
-
Abstract
- We 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. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 00952583
- Volume :
- 58
- Issue :
- 4
- Database :
- Complementary Index
- Journal :
- Economic Inquiry
- Publication Type :
- Academic Journal
- Accession number :
- 145974821
- Full Text :
- https://doi.org/10.1111/ecin.12902