Religious persecution is common in many countries around the globe. There is little
evidence on its long-term effects. We collect data from all across Spain, using information …

The goal of the present research is to contribute to the detection of tax fraud concerning
personal income tax returns (IRPF, in Spanish) filed in Spain, through the use of Machine …

Purpose The purpose of this paper is to estimate tax evasion and its impact on progressivity,
redistribution and the measurement of inequality, using microdata from the Spanish income …

Comentarios a la nueva Ley de represión del fraude fiscal Page 1 Revista de Contabilidad y
Tributación. CEF, 461-462 (agosto-septiembre 2021), pp. E1-E320 | E1 Tributación Estudios …

A partir de los datos contenidos en la oleada de 2016 del Barómetro Fiscal del Instituto de
Estudios Fiscales, este trabajo explora si los datos fiscales que la Agencia Tributaria …

The relationship between democracy, inequality, and redistribution has inspired extensive
research, but consensus is still elusive. In order to contribute to this discussion, the author …

Abstract This paper estimates Spanish Personal Income Tax (IRPF) evasion by income
sources, between 2005 and 2008, applying the methodology of Feldman and Slemrod …

Este trabajo aplica la metodología iniciada por Pissarides y Weber (1989)-y adaptada por
Feldman y Slemrod (2007)-para estimar el fraude en el IRPF por fuentes de renta, que se …

Objective This article aims to analyze the evolution of income inequality and mobility in
Spain during the period 1999–2011 by exploiting data from personal income tax returns …

This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by
the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results …