Enforcing wealth tax compliance among high-net-worth individuals is particularly challenging. Using administrative data on the Net Wealth Tax for Catalan taxpayers over the 2011–2020 period, this paper evaluates the impact of audits on voluntary compliance. The evidence suggests that wealth tax audits do enhance compliance, but the impact is short-lived...

Las estructuras federales de gobierno, bien diseñadas, consiguen compatibilizar la provisión centralizada de bienes públicos puros (Federalist Papers, No. 30) con mejoras en la eficiencia asignativa a través de la provisión descentralizada del resto de bienes públicos (Oates, 1972). En España, el mejor ejemplo reciente de la provisión de bienes...

Fiscal drag arises when nominal tax parameters remain unchanged despite nominal income growth, thereby increasing effective tax rates and revenue. We use Spanish administrative tax records and a detailed microsimulation model to examine fiscal drag in personal income taxation through two complementary approaches. First, we estimate tax-to-base elasticities to assess...

We examine how information influences the marginal willingness to pay taxes (MWTPT) through a four-wave randomized survey experiment conducted during the COVID-19 pandemic. Specifically, we assess the impact of quantitative (data on the actual tax-to-GDP ratio) and qualitative (basic pros and cons of taxation) information on revealed MWTPT. The results...

We analyse whether decentralisation affects tax morale through both greater trust in institutions (the carrot) and greater perceived tax enforcement (the stick), two drivers of compliance that operate via the promotion of voluntary compliance and deterrence, respectively. We take advantage of the Spanish case characterised by a general regime, which...

En un mundo globalizado, la competitividad empresarial resulta especialmente relevante y, en ella, los impuestos pueden jugar un papel importante. ¿Cuándo se puede considerar un sistema fiscal competitivo? Una respuesta fácil e inmediata guarda relación con el nivel impositivo. Así, una presión fiscal baja, en comparación con la de otros...