Kamphorst, Jurjen J.A. and Van Velthoven, Ben C.J. (2006): The introduction of an appeals court in Dutch tax litigation.
Download (687kB) | Preview
Since January 1, 2005, the Dutch tax litigation comprises an appeals court. Before 2005, it had but one court of instance. That means that now, after a court of first instance has given its verdict in a tax dispute, an unsatisfied party may appeal to a higher instance, where this was impossible before. In this paper we investigate which consequences introducing an appeals court has for the way tax payers and the tax administration solve their disputes. We focus on the following questions. Are more or less tax payers willing to go to court to solve the dispute? Is it more or less difficult for parties to agree upon a settlement? Which appeal rate can we expect? What is the role of trust in the courts in the answers to the questions above?
|Item Type:||MPRA Paper|
|Institution:||Faculty of law, Leiden University|
|Original Title:||The introduction of an appeals court in Dutch tax litigation|
|Keywords:||Economic analysis of law; Litigation; Appeal|
|Subjects:||K - Law and Economics > K4 - Legal Procedure, the Legal System, and Illegal Behavior > K41 - Litigation Process|
|Depositing User:||Jurjen (J.J.A.) Kamphorst|
|Date Deposited:||05. Mar 2007|
|Last Modified:||14. Feb 2013 23:47|
Allingham, M.G., and A. Sandmo, “Income tax evasion: A theoretical analysis”, Journal of Public Economics 1, vol. 1, 1972, pp. 323-338 Andreoni, J., B. Erard and J. Feinstein, "Tax compliance“, Journal of Economic Literature, vol. 36, 1998, pp. 818-860. Bebchuk, L.A., “Litigation and Settlement under Imperfect Information”, RAND Journal of Economics, vol. 15, 1984, pp. 404-15. Daughety, A.F., and J.F. Reinganum, “Stampede to judgment: Persuasive influence and herding behavior by courts”, American Law and Economics Review, vol. 1, 1999, pp. 158-189. Daughety, A.F., and J.F. Reinganum, “Appealing judgements”, RAND Journal of Economics, vol. 31, 2000, pp. 502-525. Daughety, A.F., and J.F. Reinganum, “Economic theories of settlement bargaining”, Annual Review of Law and Social Science, vol. 1, 2005, pp. 35-59. Galanter, M., "Why the 'haves' come out ahead: Speculations on the limits of legal change", Law & Society Review, vol. 9, 1974, pp. 95-160. Reinganum, J.F., and L.F. Wilde, “Settlement, litigation, and the allocation of litigation costs”, RAND Journal of Economics, vol. 17, 1986, pp. 557-566. Shavell, S., “Suit, Settlement, and Trial: A theoretical analysis under alternative methods for the allocation of legal costs”, Journal of Legal Studies XI (1), 1982, pp. 55-81. Shavell, S., "The appeals process as a means of error correction", Journal of Legal Studies, vol. 24, 1995, pp. 379-426. Spitzer, M., and E. Talley, “Judicial Auditing“, Journal of Legal Studies, vol. 29, 2000, pp. 649-83.