Inter-municipal cooperation and tax enforcement capabilities

Notsu, Naruki; Hirota, Haruaki; Akai, Nobuo

doi:https://doi.org/10.1016/j.regsciurbeco.2025.104137

Inter-municipal cooperation and tax enforcement capabilities

Notsu, Naruki; Hirota, Haruaki; Akai, Nobuo

Regional Science and Urban Economics, 2025, 114, 104137

アクセス数:19件（2025-09-01 21:43 集計）

固定URL: https://hdl.handle.net/11094/102532

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タイトル	Inter-municipal cooperation and tax enforcement capabilities
著者	researchmap permalink notsunaruki notsunaruki 著者名 Notsu, Naruki
	NRID 1000010553141 1000010553141 著者名 Hirota, Haruaki
	NRID 1000050275301 1000050275301 researchmap permalink akainobuo akainobuo Scopus Author ID 6603545791 6603545791 著者名 Akai, Nobuo
キーワード等	Inter-municipal cooperation
	Tax enforcement
	Tax compliance
JEL分類コード (JEL)	H71
	H77
	H83
内容	Notsu Naruki, Hirota Haruaki, Akai Nobuo. Inter-municipal cooperation and tax enforcement capabilities. Regional Science and Urban Economics 114, 104137 (2025); https://doi.org/10.1016/j.regsciurbeco.2025.104137.
抄録	This study examines the effects of enhancing administrative tax enforcement on the tax gap, focusing on inter-municipal cooperation (IMC). IMC involves collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially reduces the tax gap by reinforcing tax enforcement in local governments. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.
出版者	Elsevier BV
収録物名	Regional Science and Urban Economics
巻(号)	114
ページ	104137
刊行年月	2025-08-06
言語	英語
ハンドルURL	https://hdl.handle.net/11094/102532
PISSN	01660462
eISSN	18792308
関連情報 (isVersionOf)	DOI (出版社版) https://doi.org/10.1016/j.regsciurbeco.2025.104137
アクセス権	embargoed access
権利情報	© 2025. This manuscript version is made available under the CC-BY-NC-ND 4.0 license https://creativecommons.org/licenses/by-nc-nd/4.0/
権利情報	The full-text file will be made open to the public on 6 August 2027 in accordance with the publisher's policy.
出版タイプ	Accepted Manuscript
カテゴリ	学術雑誌論文 Journal Article

資源タイプ	学術雑誌論文
ローカル資源タイプ	学術雑誌論文
DCMI資源タイプ	text
DCTERMS.bibliographicCitation	Regional Science and Urban Economics. 2025, 114, p. 104137
DC.title	Inter-municipal cooperation and tax enforcement capabilities
DC.creator	Notsu, Naruki
	Hirota, Haruaki
	Akai, Nobuo
DC.publisher	Elsevier BV
DC.language' scheme='DCTERMS.RFC1766	英語
DC.type' scheme='DCTERMS.DCMIType	text
DCTERMS.issued' scheme='DCTERMS.W3CDTF	2025-08-06
DC.identifier	https://doi.org/10.1016/j.regsciurbeco.2025.104137
DC.subject	Inter-municipal cooperation
	Tax enforcement
	Tax compliance
DC.description	Notsu Naruki, Hirota Haruaki, Akai Nobuo. Inter-municipal cooperation and tax enforcement capabilities. Regional Science and Urban Economics 114, 104137 (2025); https://doi.org/10.1016/j.regsciurbeco.2025.104137.
DCTERMS.abstract	This study examines the effects of enhancing administrative tax enforcement on the tax gap, focusing on inter-municipal cooperation (IMC). IMC involves collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially reduces the tax gap by reinforcing tax enforcement in local governments. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.
DC.rights	© 2025. This manuscript version is made available under the CC-BY-NC-ND 4.0 license https://creativecommons.org/licenses/by-nc-nd/4.0/
DC.rights	The full-text file will be made open to the public on 6 August 2027 in accordance with the publisher's policy.
DC.format	102532
citation_title	Inter-municipal cooperation and tax enforcement capabilities
citation_author	Notsu, Naruki
	Hirota, Haruaki
	Akai, Nobuo
citation_publisher	Elsevier BV
citation_language	英語
citation_date	2025-08-06
citation_journal_title	Regional Science and Urban Economics
citation_volume	114
citation_firstpage	104137
citation_doi	https://doi.org/10.1016/j.regsciurbeco.2025.104137
citation_public_url	https://hdl.handle.net/11094/102532

Inter-municipal cooperation and tax enforcement capabilities

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