Inter-municipal cooperation and tax enforcement capabilities

Notsu, Naruki; Hirota, Haruaki; Akai, Nobuo

Regional Science and Urban Economics, 2025, 114, 104137

Number of Access:20（2025-09-04 17:02 Counts）

Identifier to cite or link to this item: https://hdl.handle.net/11094/102532

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Title
Inter-municipal cooperation and tax enforcement capabilities
Creator
researchmap permalink
notsunaruki notsunaruki
CreatorName
Notsu, Naruki
NRID
1000010553141 1000010553141
CreatorName
Hirota, Haruaki
NRID
1000050275301 1000050275301
researchmap permalink
akainobuo akainobuo
Scopus Author ID
6603545791 6603545791
CreatorName
Akai, Nobuo
Subject
Inter-municipal cooperation
Tax enforcement
Tax compliance
JEL
H71
H77
H83
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.
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.
Publisher
Elsevier BV
Source Title
Regional Science and Urban Economics
Volume (Issue)
114
Page
104137
Date of Issued
2025-08-06
Language
English
Handle URL
https://hdl.handle.net/11094/102532
PISSN
01660462
eISSN
18792308
Relation.isVersionOf
DOI (Publisher Version)
https://doi.org/10.1016/j.regsciurbeco.2025.104137
Access Rights
embargoed access
CopyRight
© 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/
The full-text file will be made open to the public on 6 August 2027 in accordance with the publisher's policy.
oaire:version
Accepted Manuscript
Category
学術雑誌論文 Journal Article