IDEAS home Printed from https://ideas.repec.org/a/taf/regstd/v54y2020i10p1425-1441.html
   My bibliography  Save this article

The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre

Author

Listed:
  • Luca Salvadori

Abstract

This paper analyses the impact of terrorism on tax enforcement effectiveness by focusing on the case of the Basque Country and Navarre. The reduced-form model shows that terrorism negatively affects tax enforcement set by the regional administration and, consequently, the way it is perceived by residents in this area. These results are tested by using Spanish surveys and other data sources, finding evidence of the negative impact of terrorism on tax enforcement as it is perceived by residents in the Basque Country and Navarre. In particular, this effect is stronger for entrepreneurs and liberal professionals. Instead, no significant impact for individuals resident in the rest of Spain is found.

Suggested Citation

  • Luca Salvadori, 2020. "The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre," Regional Studies, Taylor & Francis Journals, vol. 54(10), pages 1425-1441, October.
    • Handle: RePEc:taf:regstd:v:54:y:2020:i:10:p:1425-1441
    DOI: 10.1080/00343404.2020.1719281
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00343404.2020.1719281
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00343404.2020.1719281?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Esteban Muñoz-Sobrado & Amedeo Piolatto & Antoine Zerbini & Federica Braccioli, 2024. "The Taxing Challenges of the State: Unveiling the Role of Fiscal & Administrative Capacity in Development," Working Papers 1432, Barcelona School of Economics.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:regstd:v:54:y:2020:i:10:p:1425-1441. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/CRES20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.