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The tax gap as a public management instrument: application to wealth taxes

Author

Listed:
  • José M. Durán-Cabré
  • Alejandro Esteller Moré
  • Mariona Mas-Montserrat
  • Luca Salvadori

Abstract

Purpose - The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. Design/methodology/approach - The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities. Findings - The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper. Originality/value - Finally, the paper provides the results of the estimations obtained from using microdata: 44.34 per cent gap in the wealth tax and 41.26 per cent in the inheritance and gift tax.

Suggested Citation

  • José M. Durán-Cabré & Alejandro Esteller Moré & Mariona Mas-Montserrat & Luca Salvadori, 2019. "The tax gap as a public management instrument: application to wealth taxes," Applied Economic Analysis, Emerald Group Publishing Limited, vol. 27(81), pages 207-225, October.
    • Handle: RePEc:eme:aeapps:aea-09-2019-0028
    DOI: 10.1108/AEA-09-2019-0028
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    Citations

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    Cited by:

    1. Antonín Korauš & Miroslav Gombár & Alena Vagaská & Stanislav Šišulák & Filip Černák, 2021. "Secondary Energy Sources and Their Optimization in the Context of the Tax Gap on Petrol and Diesel," Energies, MDPI, vol. 14(14), pages 1-22, July.
    2. Ignacio González García & Alfonso Mateos, 2021. "Use of Social Network Analysis for Tax Control in Spain," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 159-197, November.
    3. José Mª Durán Cabré & Alejandro Esteller Moré, 2023. "Conocimiento fiscal: un aspecto clave para la evaluación de políticas públicas," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 103(01), pages 214-247.
    4. Lapinskas, Arunas & Makhova, Larisa & Haikin, Mark & Troyanskaya, Marija & Mutalimov, Verdi, 2023. "Longevity of EU membership and VAT practices: Dependencies, Contradictions And Implications," Journal of Policy Modeling, Elsevier, vol. 45(3), pages 630-643.

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