【ポスター発表】野津成希さん（OSIPP博士後期課程）

2024.12.12

OSIPP在学生紹介

OSIPP博士後期課程2年次の野津成希さんが、2024年12月7日に大阪大学で開催された Sino-Japanese SPACE Workshop Program においてポスター発表を行いました。
(写真：ポスター発表時の野津さん）

＜発表論文＞
Title: ”Inter-municipal cooperation and tax enforcement capability”
Author: 野津成希さん 
Abstract: This study examines the effects of enhancing the tax enforcement of administration on the tax gap, focusing on intermunicipal cooperation (IMC). IMC refers to collaborative tax collection efforts among multiple municipalities and promotes the aggregation of tax collection resources and expertise, improving tax enforcement. Using the time variation in IMC creation across municipalities, we show that IMC substantially improves the tax gap measurement by reinforcing tax enforcement in local governments. The effects also appear to be driven at both the inter-municipal and municipal levels. Our findings suggest that enhanced administrative capability in tax enforcement can be an effective tool against noncompliance in ways other than facilitating voluntary compliance.

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