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Análisis económico de la actitud hacia el fraude fiscal en España

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Author Info

  • Juan Prieto-Rodriguez

    (Universidad de Oviedo)

  • Maria Jose Sanzo-Perez

    (Universidad de Oviedo)

  • Javier Suarez-Pandiello

    (Universidad de Oviedo)

Abstract

This paper is inscribed in the literature on fiscal fraud and moral of taxpayers. We analyse the attitude of the Spaniards respect to two kinds of fraud: the hiding of income to pay less taxes and the hiding of information to benefit fraudulently from goods and services that otherwise one would not have the right to enjoy. Besides, we examine the determining factors on these variables by estimating ordered probit models. According to the postulates of Public Choice Theory we have included in the analysis political orientation variables. These factors have verified the significant effects of the politics, confirming its importance on the individual’s fiscal moral.

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File URL: http://128.118.178.162/eps/pe/papers/0502/0502005.pdf
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Bibliographic Info

Paper provided by EconWPA in its series Public Economics with number 0502005.

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Length: 25 pages
Date of creation: 13 Feb 2005
Date of revision:
Handle: RePEc:wpa:wuwppe:0502005

Note: Type of Document - pdf; pages: 25
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Web page: http://128.118.178.162

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Keywords: ordered probit model; tax evasion; tax morale;

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References

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  1. Frank, Max & Dekeyser-Meulders, Daniele, 1977. "A tax discrepancy coefficient resulting from tax evasion or tax expenditures," Journal of Public Economics, Elsevier, vol. 8(1), pages 67-78, August.
  2. Polinsky, A. Mitchell & Shavell, Steven, 2001. "Corruption and optimal law enforcement," Journal of Public Economics, Elsevier, vol. 81(1), pages 1-24, July.
  3. Alm, James & Sanchez, Isabel & de Juan, Ana, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 3-18.
  4. Frey, Bruno S. & Weck-Hanneman, Hannelore, 1984. "The hidden economy as an 'unobserved' variable," European Economic Review, Elsevier, vol. 26(1-2), pages 33-53.
  5. Inés Macho-Stadler & David Pérez-Castrillo, 2001. "Settlement in Tax Evasion Prosecution," UFAE and IAE Working Papers 495.01, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
  6. Frey, Bruno S & Weck, Hannelore, 1983. "Estimating the Shadow Economy: A 'Naive' Approach," Oxford Economic Papers, Oxford University Press, vol. 35(1), pages 23-44, March.
  7. repec:att:wimass:9610 is not listed on IDEAS
  8. Spicer, Michael W, 1990. "On the Desirability of Tax Evasion: Conventional versus Constitutional Economic Perspectives," Public Finance = Finances publiques, , vol. 45(1), pages 119-27.
  9. Frank A. Cowell, 1990. "Cheating the Government: The Economics of Evasion," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262532484.
  10. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
  11. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346.
  12. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
  13. Robin Boadway & Nicolas Marceau & Steeve Mongrain, 2002. "Joint tax evasion," Canadian Journal of Economics, Canadian Economics Association, vol. 35(3), pages 417-435, August.
  14. Erard, Brian & Ho, Chih-Chin, 2001. "Searching for ghosts: who are the nonfilers and how much tax do they owe?," Journal of Public Economics, Elsevier, vol. 81(1), pages 25-50, July.
  15. Benno Torgler, 2002. "Does Culture Matter? Tax Morale in East-West-German Comparison," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 59(4), pages 504-, December.
  16. Andreoni, James, 1991. "The desirability of a permanent tax amnesty," Journal of Public Economics, Elsevier, vol. 45(2), pages 143-159, July.
  17. Torgler, Benno, 2002. " Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments," Journal of Economic Surveys, Wiley Blackwell, vol. 16(5), pages 657-83, December.
  18. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
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Citations

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Cited by:
  1. Liliana Bunescu & Carmen Comaniciu, 2011. "Romanian Taxpayers’ Inclination To Tax Cheating," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 6(1), pages 19-29, April.
  2. Mutascu, Mihai, 2011. "Compulsory voting and tax revenues," MPRA Paper 33987, University Library of Munich, Germany.
  3. Jorge Martinez-Vazquez & Benno Torgler, 2007. "The Evolution of Tax Morale in Modern Spain," Working Papers 03-2007, Institute of Local Public Finance.
  4. Filippin, Antonio & Fiorio, Carlo V. & Viviano, Eliana, 2013. "The effect of tax enforcement on tax morale," European Journal of Political Economy, Elsevier, vol. 32(C), pages 320-331.
  5. Lago-Peñas, Ignacio & Lago-Peñas, Santiago, 2010. "The determinants of tax morale in comparative perspective: Evidence from European countries," European Journal of Political Economy, Elsevier, vol. 26(4), pages 441-453, December.
  6. Gloria Alarcón García & Edgardo Ayala Gaytán, 2013. "Trust in Spanish Governments: Antecedents and Consequences," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 43(2), pages 177-194, September.

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