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

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dc.contributor.author Estrada, Javier
dc.contributor.author Pastor, Santos
dc.contributor.editor Universidad Carlos III de Madrid. Departamento de Economía
dc.date.accessioned 2009-04-15T09:57:59Z
dc.date.available 2009-04-15T09:57:59Z
dc.date.issued 1996-04
dc.identifier.issn 2340-5031
dc.identifier.uri http://hdl.handle.net/10016/3967
dc.description.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.
dc.format.mimetype application/pdf
dc.language.iso eng
dc.relation.ispartofseries UC3M Working Paper. Economics
dc.relation.ispartofseries 1996-21-11
dc.rights Atribución-NoComercial-SinDerivadas 3.0 España
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
dc.subject.other Litigation
dc.subject.other Taxiation
dc.subject.other Statistics and the law
dc.title The distribution of sentences in tax-related cases: evidence from spanish courts of appeals
dc.type workingPaper
dc.subject.eciencia Economía
dc.rights.accessRights openAccess
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