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http://hdl.handle.net/10016/3967
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| Title: | The distribution of sentences in tax-related cases: evidence from spanish courts of appeals |
| Author(s): | Estrada, Javier
Pastor, Santos |
| Publisher: | Universidad Carlos III de Madrid. Departamento de Economía |
| Issued date: | Apr-1996 |
| URI: | http://hdl.handle.net/10016/3967 |
| 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. |
| Serie / Nº.: | UC3M Working Paper. Economics
1996-21-11 |
| Keywords: | Litigation
Taxiation
Statistics and the law |
| Appears in Collections: | Economists Online
DE - Working Papers. Economics. WE
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