LAUSR

This paper estimates Spanish Personal Income Tax (IRPF) evasion by income sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod (Econ J 117:327–352, 2007) to the IRPF Taxpayers Panel database published by the Instituto de Estudios Fiscales (Spanish Institute for Fiscal Studies). From the estimates carried out, four conclusions can be drawn. First, that the greatest tax compliance throughout the period is found in labour income and the lowest in income from movable capital. Second, that the level of compliance is, in general, lower in 2008 than in 2005. Third, that, with the exception of income from movable capital, compliance is greater for the top 50% of taxpayers. Fourth, that the lowest level of compliance is found in the group of regions with better structural economic characteristics: Aragon, Catalonia and Madrid.