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Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintÈtico al impuesto dual

Author

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  • FÈlix DomÌnguez Barrero
  • Julio LÛpez Laborda
  • Fernando Rodrigo Sauco

Abstract

En este trabajo se estima el fraude en el IRPF por fuentes de renta entre 2005 y 2008, aplicando la metodologÌa de Feldman y Slemrod (2007) a la base de datos constituida por el Panel de Declarantes del IRPF publicado por el Instituto de Estudios Fiscales. De las estimaciones realizadas se concluye, primero, que, en todo el perÌodo, el mayor cumplimiento se encuentra en las rentas del trabajo y el menor, en las del capital mobiliario; segundo, que el grado de cumplimiento es, en general, menor en 2008 que en 2005; tercero, que, con la excepciÛn de las rentas del capital mobiliario, el cumplimiento es mayor en las rentas superiores a la media; y cuarto, que el menor grado de cumplimiento se localiza en el grupo de comunidades con mejores caracterÌsticas estructurales: AragÛn, Cataluna y Madrid.

Suggested Citation

  • FÈlix DomÌnguez Barrero & Julio LÛpez Laborda & Fernando Rodrigo Sauco, 2015. "Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintÈtico al impuesto dual," Studies on the Spanish Economy eee2015-14, FEDEA.
  • Handle: RePEc:fda:fdaeee:eee2015-14
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