| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24153 |
| 来源ID | Working Paper 24153 |
| Intergovernmental Cooperation and Tax Enforcement | |
| Ugo Troiano | |
| 发表日期 | 2017-12-25 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | Improving the efficiency of tax collection is important for development and fairness purposes. I study the Audit Exchange Information Agreements, which are agreements between the states and the U.S. federal government to exchange information about income tax audit plans and techniques, signed between the 1950s and the 1970s. Adopting a difference-in-differences identification strategy, I show that the program increased state income tax revenues by about 15 percent. I show that mobility and the reported income do not appear to react to the policy, suggesting that the effects may be linked to higher quality auditing. The effects are stronger in places where there are more civic and social organizations, suggesting that tax compliance is higher when there is more cooperative gathering. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; History ; Other History |
| URL | https://www.nber.org/papers/w24153 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/581827 |
| 推荐引用方式 GB/T 7714 | Ugo Troiano. Intergovernmental Cooperation and Tax Enforcement. 2017. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w24153.pdf（241KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
| 个性服务 |
| 推荐该条目 |
| 保存到收藏夹 |
| 导出为Endnote文件 |
| 谷歌学术 |
| 谷歌学术中相似的文章 |
| [Ugo Troiano]的文章 |
| 百度学术 |
| 百度学术中相似的文章 |
| [Ugo Troiano]的文章 |
| 必应学术 |
| 必应学术中相似的文章 |
| [Ugo Troiano]的文章 |
| 相关权益政策 |
| 暂无数据 |
| 收藏/分享 |
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
