Domestic tax arbitration some economic considerations Nuno Garoupa
By: Garoupa, Nuno
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Material type: 
ArticlePublisher: 2019Subject(s): DERECHO TRIBUTARIO | FISCALIDAD INTERNACIONAL | ARBITRAJE | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | UNION EUROPEA
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 760-765Summary: 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).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141/2019/8/9-10 (Browse shelf) | Available | OP 2141/2019/8/9-10 |
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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).
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