Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax
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DOI: 10.1007/s10657-016-9553-0
Abstract: 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… read more here.
Keywords: tax; spanish personal; income tax; personal income ... See more keywords