Garoupa, Nuno
Domestic tax arbitration some economic considerations / Nuno Garoupa .-- , 2019
Resumen.
In this article, the author discusses the economic arguments for and against domestic tax arbitration. Beyond the standard benefits and costs widely discussed by the literature on private arbitration, he emphasizes two additional concerns: agency costs (because there is a significant principal-agent problem within the government) and fast lane effect (less public investment in improving tax courts).
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 760-765
Domestic tax arbitration some economic considerations / Nuno Garoupa .-- , 2019
Resumen.
In this article, the author discusses the economic arguments for and against domestic tax arbitration. Beyond the standard benefits and costs widely discussed by the literature on private arbitration, he emphasizes two additional concerns: agency costs (because there is a significant principal-agent problem within the government) and fast lane effect (less public investment in improving tax courts).
DERECHO TRIBUTARIO
FISCALIDAD INTERNACIONAL
ARBITRAJE
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
UNION EUROPEA
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 760-765