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Linking Tax Morale and Personal Income Tax in Spain

Author

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  • Pilar Rey del Castillo
  • Jaime Villanueva-Garcia

Abstract

The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute the match -imputations using Bayesian Networks- is described. The relationship between a proxy variable of the individual tax morale and other variables in the declared income tax file is later analyzed using the matched files. A first result is that tax morale increases with the level of declared wages, salaries and capital gains, while it has no link with declared business income.

Suggested Citation

  • Pilar Rey del Castillo & Jaime Villanueva-Garcia, 2018. "Linking Tax Morale and Personal Income Tax in Spain," CESifo Working Paper Series 7218, CESifo.
    • Handle: RePEc:ces:ceswps:_7218
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    File URL: https://www.cesifo.org/DocDL/cesifo1_wp7218.pdf
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    References listed on IDEAS

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    More about this item

    Keywords

    statistical matching; opinion polls; personal income tax; tax morale;
    All these keywords.

    JEL classification:

    • C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - General
    • C65 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Miscellaneous Mathematical Tools
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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