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Evaluaci n y an lisis espacial del grado de incumplimiento fiscal para las provincias espa olas (1980-2000)

Author

Listed:
  • Miguel G mez de Antonio

    (Universidad Complutense de Madrid)

  • Angel Ala n Pardo

    (Universidad Complutense de Madrid)

Abstract

El objetivo de esta investigaci n es obtener una estimaci n de la econom a sumergida de origen fiscal, para el per odo 1980-2000, tanto para el conjunto de la econom a espa ola como para sus provincias, ofreciendo una primera aproximaci n de su cuant a y su distribuci n territorial. El trabajo utiliza un enfoque monetario que estima un modelo de regresi n para explicar la demanda del agregado monetario, M2, introduciendo entre las variables explicativas una medida de presi n fiscal an loga al ndice local de progresividad de la carga, pero para el conjunto del sistema impositivo. Una vez estimada la ecuaci n de regresi n del agregado monetario M2, bajo determinados supuestos, se obtiene una ecuaci n que permite aproximar el porcentaje que representa la econom a sumergida respecto de la econom a oficial . A los resultados provinciales se les aplican contrastes espaciales para ver si el grado de cumplimiento fiscal sigue alg n patr n de distribuci n espacial definido.

Suggested Citation

  • Miguel G mez de Antonio & Angel Ala n Pardo, 2004. "Evaluaci n y an lisis espacial del grado de incumplimiento fiscal para las provincias espa olas (1980-2000)," Hacienda Pública Española / Review of Public Economics, IEF, vol. 171(4), pages 9-32, december.
    • Handle: RePEc:hpe:journl:y:2004:v:171:i:4:p:9-32
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    Keywords

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    JEL classification:

    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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