Tax Amnesties and Income Tax Compliance: The Case of Spain

Julio López Laborda · Fernando Rodrigo

51 citations0/0 files storedFiscal Studies

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Taxation and Compliance Studies Economic and Fiscal Studies Fiscal Policy and Economic Growth

Abstract

Abstract The aim of this paper is to evaluate the long‐term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 1988–91 income tax reform programme. To that end, we combine time‐series techniques with outlier detection methods and the Bai and Perron (1998) test for the endogenous estimation of structural breaks. On the basis of the analysis of the monthly IRPF tax collection series from 1979 to 1998, we find that the amnesty had no effect on tax collection in either the short or the long term. By contrast, we find evidence of the permanent positive impact caused by the legislative and administrative measures linked to the IRPF reform process begun in 1988.

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References

1977Book Review: Time Series Analysis: Forecasting and Control 1977Time Series Analysis: Forecasting and Control 1972Income tax evasion: a theoretical analysis 1995The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act 1990AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE 2009The Evolution of Tax Morale in Modern Spain 1991The desirability of a permanent tax amnesty 1993TAX AMNESTIES AND COMPLIANCE IN THE LONG RUN: A TIME SERIES ANALYSIS

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