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School of Business and Management

PMR Research Seminar Series

When: Wednesday, April 6, 2022, 1:00 PM - 2:00 PM
Where: Online, Zoom

Speaker: Dr Dennis De Widt, Senior Lecturer at Cardiff Business School

Dr Dennis De Widt will present a paper on ‘The limits of entrepreneurship: Collaborative tax administration in the Netherlands and the United States’.

Dennis de Widt, co-authors: Lynne Oats (Exeter University) and Emer Mulligan (NUI Galway)

Whilst many argue the case for collaborative innovation as a means to improve public administration, there is a lack of comparative research on this approach. This research examines the implementation of co-operative compliance, which is a collaborative innovation developed by tax administrations to regulate large corporate taxpayers. We apply a comparative analysis, including the US and the Netherlands, and investigate the main cooperative compliance initiatives introduced in both countries, i.e., the Compliance Assurance Program in the US and Horizontal Monitoring in the Netherlands. Despite similar drivers incentivizing the introduction of these innovations, both programmes have developed very differently. The Dutch programme grew rapidly following a brief pilot period however, in the US, the initiative was rolled out cautiously with a pilot period of over six years. Drawing on extensive fieldwork, we find that that the institutional position of the tax administration within the wider system of government, amenable political-administrative relations and goal ambiguity critically explain the evolution of collaborative regulatory tax innovations. Our findings highlight the need to better incorporate political authority factors in order to understand cross country variety in the evolution and outcomes of what may initially commence as very similar collaborative innovations.

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