2020
DOI: 10.1080/00343404.2020.1719281
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The impact of terrorism on tax enforcement effectiveness: a case study of the Basque Country and Navarre

Abstract: This paper analyses the impact of terrorism on tax enforcement effectiveness by focusing on the case of the Basque Country and Navarre. The reduced-form model shows that terrorism negatively affects tax enforcement set by the regional administration and, consequently, the way it is perceived by residents in this area. These results are tested by using Spanish surveys and other data sources, finding evidence of the negative impact of terrorism on tax enforcement as it is perceived by residents in the Basque Cou… Show more

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Cited by 1 publication
(1 citation statement)
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“…The Orlando nightclub massacre by an American-born terrorist on June 12, 2016 is an example of this leaderless jihad. Figure 1 takes its data from two terrorist event datasets: International Terrorism: Attributes of Terrorist Events (ITERATE) 8 On suicide bombings, see Benmelech and Berrebi (2007), Pape (2003Pape ( , 2005, Rosendorff and Sandler (2010), and Santifort-Jordan and Sandler (2014). A few nationalist/ separatist groups-most notably, the Tamil Tigers and the Kurdish Workers Party-use suicide bombings.…”
Section: The Evolving Threat Of Terrorism Since 1968mentioning
confidence: 99%
“…The Orlando nightclub massacre by an American-born terrorist on June 12, 2016 is an example of this leaderless jihad. Figure 1 takes its data from two terrorist event datasets: International Terrorism: Attributes of Terrorist Events (ITERATE) 8 On suicide bombings, see Benmelech and Berrebi (2007), Pape (2003Pape ( , 2005, Rosendorff and Sandler (2010), and Santifort-Jordan and Sandler (2014). A few nationalist/ separatist groups-most notably, the Tamil Tigers and the Kurdish Workers Party-use suicide bombings.…”
Section: The Evolving Threat Of Terrorism Since 1968mentioning
confidence: 99%