Inter-municipal cooperation and tax enforcement capabilities

Notsu, Naruki; Hirota, Haruaki; Akai, Nobuo

OSIPP Discussion Paper, 2024, DP-2024-E-004, 1-34

アクセス数:76件（2025-04-25 10:48 集計）

固定URL: https://hdl.handle.net/11094/96453

論文情報

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タイトル
Inter-municipal cooperation and tax enforcement capabilities
著者
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
抄録
This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on inter-municipal cooperation (IMC). IMC refers to 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 improves the tax gap measurement by reinforcing tax enforcement in local governments. The effects also appear to be driven at both the inter-municipal organization and municipal official levels. 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
Osaka School of International Public Policy, Osaka University
収録物名
OSIPP Discussion Paper
巻(号)
DP-2024-E-004
ページ
1-34
刊行年月
2024-06-21
言語
英語
ハンドルURL
https://hdl.handle.net/11094/96453
関連情報 (references)
URI
https://www.osipp.osaka-u.ac.jp/archives/DP/2024/DP2024E004.pdf
アクセス権
metadata only access
カテゴリ
ディスカッション／ワーキング・ペーパー DP/WP
OSIPP Discussion Paper