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The distribution of sentences in tax-related cases: evidence from spanish courts of appeals

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  • Estrada, Javier
  • Pastor, Santos

Abstract

The distribution of sentences in tax-related cases in Spain shows that the government tends to lose more often in this type of cases than in any other type of administrative cases; it also shows that such distribution varies widely across the type of taxes and other variables. Our purpose is thus twofold: First, we attempt to identify the factors that explain the result of tax-related cases; then, we use those factors to build a model to forecast the government's probability of success in this type of cases.

Suggested Citation

  • Estrada, Javier & Pastor, Santos, 1996. "The distribution of sentences in tax-related cases: evidence from spanish courts of appeals," UC3M Working papers. Economics 3967, Universidad Carlos III de Madrid. Departamento de Economía.
    • Handle: RePEc:cte:werepe:3967
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    References listed on IDEAS

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    1. Wittman, Donald, 1988. "Dispute Resolution, Bargaining, and the Selection of Cases for Trial: A Study of the Generation of Biased and Unbiased Data," The Journal of Legal Studies, University of Chicago Press, vol. 17(2), pages 313-352, June.
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    3. George L. Priest & Benjamin Klein, 1984. "The Selection of Disputes for Litigation," The Journal of Legal Studies, University of Chicago Press, vol. 13(1), pages 1-56, January.
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