Linking Tax Morale and Personal Income Tax in Spain

Pilar Rey del Castillo and Jaime Villanueva-Garcia

No 7218, CESifo Working Paper Series from CESifo

Abstract: The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute the match -imputations using Bayesian Networks- is described. The relationship between a proxy variable of the individual tax morale and other variables in the declared income tax file is later analyzed using the matched files. A first result is that tax morale increases with the level of declared wages, salaries and capital gains, while it has no link with declared business income.

Keywords: statistical matching; opinion polls; personal income tax; tax morale (search for similar items in EconPapers)
JEL-codes: C10 C65 H24 H26 (search for similar items in EconPapers)
Date: 2018
New Economics Papers: this item is included in nep-eur, nep-iue, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_7218

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