Arbeitspapier
Linking Tax Morale and Personal Income Tax in Spain
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 7218
- Klassifikation
-
Wirtschaft
Econometric and Statistical Methods and Methodology: General
Miscellaneous Mathematical Tools
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Tax Evasion and Avoidance
- Thema
-
statistical matching
opinion polls
personal income tax
tax morale
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Rey-del-Castillo, Pilar
Villanueva-Garcia, Jaime
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2018
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Rey-del-Castillo, Pilar
- Villanueva-Garcia, Jaime
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2018
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