Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax

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