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

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  • Félix Domínguez Barrero
  • Julio López 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 metodología 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 período, 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 excepción 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 características estructurales: Aragón, Cataluna y Madrid.

Suggested Citation

  • Félix Domínguez Barrero & Julio López Laborda & Fernando Rodrigo Sauco, 2015. "Fraude en el IRPF por fuentes de renta, 2005-2008: del impuesto sintético al impuesto dual," Studies on the Spanish Economy eee2015-14, FEDEA.
    • Handle: RePEc:fda:fdaeee:eee2015-14
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    References listed on IDEAS

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    1. Naomi E. Feldman & Joel Slemrod, 2007. "Estimating tax noncompliance with evidence from unaudited tax returns," Economic Journal, Royal Economic Society, vol. 117(518), pages 327-352, March.
    2. Matsaganis, Manos & Benedek, Dóra & Flevotomou, Maria & Lelkes, Orsolya & Mantovani, Daniela & Nienadowska, Sylwia, 2010. "Distributional implications of income tax evasion in Greece, Hungary and Italy," MPRA Paper 21465, University Library of Munich, Germany.
    3. María Jesús Freire‐Serén & Judith Panadés, 2008. "Does Tax Evasion Modify the Redistributive Effect of Tax Progressivity?," The Economic Record, The Economic Society of Australia, vol. 84(267), pages 486-495, December.
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    5. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    6. Julio López Laborda & Jaime Vallés Giménez & Anabel Zárate Marco, 2014. "IRPF dual y transformación de rentas generales en rentas del ahorro," Studies on the Spanish Economy eee2014-11, FEDEA.
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    1. César Pérez López & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2019. "Tax Fraud Detection through Neural Networks: An Application Using a Sample of Personal Income Taxpayers," Future Internet, MDPI, vol. 11(4), pages 1-13, March.

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