Information sharing for consumption tax purposes: An empirical analysis

The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country’s net trade position and population size), reciprocity, and legal arrangements...

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Bibliographic Details
Published in:Information economics and policy 2007-03, Vol.19 (1), p.24-42
Main Author: Ligthart, Jenny E.
Format: Article
Language:English
Subjects:
Consumption taxes
Europe
European Union
Information sharing
International tax evasion
International trade
Reciprocity
Studies
Sweden
Tax evasion
Tax information sharing
Tax treaties
Treaties
Value-added tax
Value-added taxes
VAT
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Summary:The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country’s net trade position and population size), reciprocity, and legal arrangements are significant determinants of Sweden’s trade in tax information. Countries that are net exporters of goods to Sweden appear to be net importers of information from Sweden, reflecting their need for information to combat export-related VAT fraud. Reciprocity plays a more important role in Sweden’s export of information upon official request than in its spontaneous export of information.
ISSN:0167-6245
1873-5975
DOI:10.1016/j.infoecopol.2006.09.002