Publication: El rechazo al fraude fiscal en España: antes y después de la Gran crisis
Authors
Alcarcón García, Gloria ; Buendía Azorín, José Daniel ; Sánchez de la Vega, María del Mar
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Publisher
Instituto de Estudios Fiscales
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DOI
https://doi.org/10.7866/HPE-RPE.16.3.2
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info:eu-repo/semantics/article
Description
© 2016 Instituto de Estudios Fiscales. This manuscript version is made available under the CC-BY-NC 4.0 license http://creativecommons.org/licenses/by-nc/4.0/
This document is the Published Manuscript version of a Published Work that appeared in final form in Hacienda Pública Española. To access the final edited and published work see https://doi.org/10.7866/HPE-RPE.16.3.2
Abstract
Este trabajo analiza el rechazo al fraude fiscal en España antes y después de la Gran Depresión y estudia
el papel de factores internos o individuales y contextuales, sociales o institucionales. Los resultados del
modelo logit utilizado reflejan que el rechazo al fraude fiscal depende positivamente de variables individuales
como la edad y la educación y contextuales como el gasto público y el resultado electoral del
partido gobernante. Por el contrario, altos niveles de desempleo y recaudación fiscal, elevado peso del
sector de la construcción y mayor desigualdad influyen negativamente en la moral fiscal. La principal
diferencia entre 2007 y 2013 es la magnitud de la influencia de estas variables. ---------------------
This paper analyzes the rejection of tax fraud in Spain before and after the Great Depression and studies the role of certain determinants of two categories: internal or individual, and contextual, social or institutional. We use a logit model obtaining that the rejection of tax evasion depends positively on individual variables such as age and education and contextual as public expenditure and the electoral results of party that governs. Conversely, high levels of unemployment and tax revenues, the presence of a strong construction sector and greatest inequality have a negative impact on tax morale. The main difference between 2007 and 2013 is the magnitude of the influence of these variables.
This paper analyzes the rejection of tax fraud in Spain before and after the Great Depression and studies the role of certain determinants of two categories: internal or individual, and contextual, social or institutional. We use a logit model obtaining that the rejection of tax evasion depends positively on individual variables such as age and education and contextual as public expenditure and the electoral results of party that governs. Conversely, high levels of unemployment and tax revenues, the presence of a strong construction sector and greatest inequality have a negative impact on tax morale. The main difference between 2007 and 2013 is the magnitude of the influence of these variables.
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Citation
Hacienda Pública Española / Review of Public Economics, 2016, Vol. 218(3), pp. 33-56
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