Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)
In this paper I estimate under-assessment of incomes in the Personal IncomeTax during the years following its introduction in Spain. The methodology combines an analysis of discrepancy with National Accounts and an econometric exercise, which follows and slightly modifies the Feldman and Slemrod (2007) procedure, based on the relation of reported charitable donations with the composition of income