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Tax professionals' view of the Spanish tax system: efficiency, equity and tax planning

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  • José Mª Durán-Cabré

    ()
    (Universitat de Barcelona & IEB)

  • Alejandro Esteller-Moré

    ()
    (Universitat de Barcelona & IEB)

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    Abstract

    The design of a tax system is a daunting task. Economies have become increasingly complex, which makes the design of taxes has to take into account behavioral taxpayers' responses - including mobility -, but also tax planning issues. Additionally, increasing inequality trends put more pressure on design. This complex framework increases the need of complete and constantly updated information about the functioning of the system to carry out welfare-enhancing reforms and having stable sources of public funding. It seems now the moment the Spanish tax system takes advantage of all sources of information to undertake a necessary reform. For this ambitious purpose, we aim at providing a novel source of information: the (objective) opinion of tax professionals. From a survey all over Spain, tax professionals unanimously conclude the current tax system is unfair, while the main inefficiencies, rather than due to traditional responses, come out as a consequence of tax planning and tax mobility. We hope the complete results of the survey are a useful source of information.

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    Bibliographic Info

    Paper provided by Institut d'Economia de Barcelona (IEB) in its series Working Papers with number 2014/5.

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    Length: 29 pages
    Date of creation: 2014
    Date of revision:
    Handle: RePEc:ieb:wpaper:2013/6/doc2014-5

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    Keywords: Tax reform; efficiency; equity; tax avoidance;

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    1. Emmanuel Saez & Joel Slemrod & Seth H. Giertz, 2012. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 50(1), pages 3-50, March.
    2. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, American Economic Association, vol. 25(4), pages 165-90, Fall.
    3. Peter Sørensen, 1994. "From the global income tax to the dual income tax: Recent tax reforms in the Nordic countries," International Tax and Public Finance, Springer, Springer, vol. 1(1), pages 57-79, February.
    4. Huizinga, Harry & Laeven, Luc & Nicodeme, Gaetan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers, C.E.P.R. Discussion Papers 5882, C.E.P.R. Discussion Papers.
    5. Slemrod, Joel, 2009. "Lessons for Tax Policy in the Great Recession," National Tax Journal, National Tax Association, vol. 62(3), pages 387-97, September.
    6. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers, Harvard Business School 09-140, Harvard Business School.
    7. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    8. Sijbren Cnossen, 1998. "Global Trends and Issues in Value Added Taxation," International Tax and Public Finance, Springer, Springer, vol. 5(3), pages 399-428, July.
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