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Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas (1980-2000)

  • Miguel Gómez de Antonio

    (Universidad Complutense de Madrid)

  • Angel Alañón Pardo

    ()

    (Universidad Complutense de Madrid)

El objetivo de esta investigación es obtener una estimación de la economía sumergida de origen fiscal, para el período 1980-2000, tanto para el conjunto de la economía española como para sus provincias, ofreciendo una primera aproximación de su cuantía y su distribución territorial. El trabajo utiliza un enfoque monetario que estima un modelo de regresión para explicar la demanda del agregado monetario, M2, introduciendo entre las variables explicativas una medida de presión fiscal análoga al índice local de progresividad de la carga, pero para el conjunto del sistema impositivo. Una vez estimada la ecuación de regresión del agregado monetario M2, bajo determinados supuestos, se obtiene una ecuación que permite aproximar el porcentaje que representa la economía sumergida respecto de la economía «oficial». A los resultados provinciales se les aplican contrastes espaciales para ver si el grado de cumplimiento fiscal sigue algún patrón de distribución espacial definido.

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File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/171_EvaluacionIncumplimiento.pdf
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Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 171 (2004)
Issue (Month): 4 (december)
Pages: 9-32

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Handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:9-32
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