EconPapers    
Economics at your fingertips  
 

Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax

Félix Domínguez-Barrero, Julio López-Laborda and Fernando Rodrigo-Sauco ()
Additional contact information
Félix Domínguez-Barrero: Universidad de Zaragoza
Fernando Rodrigo-Sauco: Universidad de Zaragoza

European Journal of Law and Economics, 2017, vol. 44, issue 1, No 3, 47-65

Abstract: Abstract This paper estimates Spanish Personal Income Tax (IRPF) evasion by income sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod (Econ J 117:327–352, 2007) to the IRPF Taxpayers Panel database published by the Instituto de Estudios Fiscales (Spanish Institute for Fiscal Studies). From the estimates carried out, four conclusions can be drawn. First, that the greatest tax compliance throughout the period is found in labour income and the lowest in income from movable capital. Second, that the level of compliance is, in general, lower in 2008 than in 2005. Third, that, with the exception of income from movable capital, compliance is greater for the top 50% of taxpayers. Fourth, that the lowest level of compliance is found in the group of regions with better structural economic characteristics: Aragon, Catalonia and Madrid.

Keywords: Personal Income Tax; Tax evasion; Income sources; Spain; Microdata (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2017
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://link.springer.com/10.1007/s10657-016-9553-0 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:kap:ejlwec:v:44:y:2017:i:1:d:10.1007_s10657-016-9553-0

Ordering information: This journal article can be ordered from
http://www.springer.com/journal/10657

Access Statistics for this article

European Journal of Law and Economics is currently edited by Jürgen Georg Backhaus, Giovanni B. Ramello and Alain Marciano

More articles in European Journal of Law and Economics from Springer
Bibliographic data for series maintained by Sonal Shukla ().

 
Page updated 2019-11-06
Handle: RePEc:kap:ejlwec:v:44:y:2017:i:1:d:10.1007_s10657-016-9553-0