Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

Is there a connection between the tax administration and the political power?

This paper offers empirical evidence from Spain of a connection between the tax administration and the political power. Firstly, the regional tax administration is not immune to the budgetary situation of regional government, and tends to exert a greater (or lesser) effort in tax collection the greater (or lower) the (expected) public deficit. At the same time, the system of unconditional grants from the central layer of government provokes an ¿income effect¿ which disincentivises the efforts of the tax administration. Secondly, these efforts also decrease when the margin to lose a parliamentary seat in an electoral district is cut, although the importance of this disincentive decreases according to the parliamentary strength of the incumbent

Tax administration : information on IRS' Criminal Investigation Division, fact sheet to the chairman of the Subcommittee on Oversight, Committee on Ways and Means, House of Representatives /

Cover title.

Tax administration : tax law compliance of churches and tax-exempt religious organizations /

"GAO/GGD-88-84."

Conference on Tax Administration Research, January 1985.

Item 956

Conference on Tax Administration Research Strategies, November 1983.

v. 1. Summary -- v. 2. Proceedings.

Tax reform for fairness, simplicity, and economic growth : the Treasury Department report to the President.

Item 925

Proposed tax year 1991 forms and schedules : statistics of income programs multi-year operating plan.

Mode of access: Internet.

The Illinois research and development income tax credit : a report presented to : the Illinois General Assembly on March 1, 1994 /

"The research and development credit was established by Public Act 86-988 and has been in effect for tax years ending after July 1, 1990"-- P. 1.

U.S. tax shelter industry : the role of accountants, lawyers, and financial professionals : hearings before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, first session, November 18 and 20, 2003.

Shipping list no.: 2004-0242-P (v. 1), 2004-0234 (v. 2-3), 2004-0244-P (v. 4).

Oversight of IRS and Justice Department prosecution of several tax cases : hearings before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, Ninety-ninth Congress, second session.

Item 1038-A, 1038-B (microfiche).

Proposed tax year 1998 forms and schedules : statistics of income programs multi-year operating plan.

"Catalog no. 14192X"--Cover.

Processing procedures and findings : working notes on quality : statistics of income, foreign and domestic special studies.

Shipping list no.: 87-79-P.

Information relative to the assessment and collection of taxes.

Mode of access: Internet.

Internal Revenue Service : impact of the IRS Restructuring and Reform Act on Year 2000 efforts /

"B-280420"--P. <1>.