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Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001). (2015). Torregrosa-Hetland, Sara.
In: Working Papers.
RePEc:ieb:wpaper:doc2015-31.

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  1. Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques. (2021). de Lucas, Sonia ; Delgado, Maria Jesus ; Vasco, Camino Gonzalez.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2021:v:239:i:4:p:127-157.

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  2. House Price Cycles, Wealth Inequality and Portfolio Reshuffling. (2020). Toledano, Clara.
    In: Working Papers.
    RePEc:hal:wpaper:hal-02876979.

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  3. House Price Cycles, Wealth Inequality and Portfolio Reshuffling. (2020). Toledano, Clara.
    In: World Inequality Lab Working Papers.
    RePEc:hal:wilwps:hal-02876979.

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  4. House Price Cycles, Wealth Inequality and Portfolio Reshuffling. (2020). Toledano, Clara.
    In: PSE Working Papers.
    RePEc:hal:psewpa:hal-02876979.

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  5. On income tax avoidance - the case of Germany revisited. (2019). Fauser, Hannes .
    In: Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy.
    RePEc:zbw:vfsc19:203550.

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  6. Parallel tracks towards a global treaty on carbon pricing. (2018). Schmidt, Robert ; Padilla, Emilio ; Carattini, Stefano ; Baranzini, Andrea ; Galbraith, Eric ; Dunlop, Tessa ; Drews, Stefan ; Wouter, W J ; Angelsen, Arild ; Roca, Jordi ; Howarth, Richard B ; Gsottbauer, Elisabeth.
    In: Working Papers.
    RePEc:ieb:wpaper:doc2018-12.

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  7. Tax evasion in Spanish Personal Income Tax by income sources, 2005–2008: from the synthetic to the dual tax. (2017). López-Laborda, Julio ; Rodrigo-Sauco, Fernando ; Lopez-Laborda, Julio ; Dominguez-Barrero, Felix .
    In: European Journal of Law and Economics.
    RePEc:kap:ejlwec:v:44:y:2017:i:1:d:10.1007_s10657-016-9553-0.

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  8. The political economy of peripheral tax reform : the Spanish fiscal transition. (2017). Torregrosa-Hetland, Sara.
    In: Lund Papers in Economic History.
    RePEc:hhs:luekhi:0156.

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  1. (b) For the discrepancy by levels, pensioners have been dropped from the tax data, so the comparison refers exclusively to active population. In any case, during the first years 48The limit of this obligation was 300,000 pesetas in 1982 and 900,000 pesetas in 1990. It is noteworthy that these thresholds did not coincide with the non-taxable minimum, which did not exist as such until 1988, and was 648,000 pesetas in 1990. An additional problem arises in 1990, when imputed incomes from the owner’s house were not to be considered for this limit, but cannot be distinguished in the IEF data.
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  2. 3. Types of incomes: the fiscal database would allow us to further distinguish among selfemployment regarding the type of tax base estimation procedure (namely accountancybased or presumptive), but this is not possible in the HBSs; as well as the separation of movable and fixed capital incomes.49 4. We do not have information on pensions received in 1982 in the survey data. Therefore... (a) For the aggregate discrepancy, I add pensions to the denominator, with information from Ministerio de Trabajo (1991) (first, I have subtracted 22% as an approximation of the part corresponding to households under the income threshold, from Bandr es, 1993). Without doing this, the labour and total ratios would be over-estimated (at 86% and 63% respectively).
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  3. 49In 1990 capital incomes have some disaggregation in the HBS. It is, however, not fully coincident with the fiscal definition, because mortgages paid cannot be distinguished and deducted from imputed rents from owner-occupied housing.
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  4. 5. Negative values in self-employment and capital incomes in the 1982 tax data have been changed to 0 before the comparison, to avoid potential bias given that there are no negative values in the HBS observations. 6. In order to obtain averages for the filing population, the HBS sample has been re-weighted to match the characteristics of the tax data sample, with respect to region, marital status and labour market status. 7. The averages are then calculated over all observations in each income-region category. This means that partial non-reporting of certain incomes is subsumed with their under-reporting. The alternative procedure, using only the observations with each kind of income, would entail assuming that partial non-reporting is non-existent.
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  86. The results of these calculations, by deciles, are shown in figure 8. They display something like a U shape for self-employment, and also for capital incomes in 1990. The total tax base is not shown to be significantly under-reported for any income level in 1990 (presumably a result of the previously mentioned under-adjustment in the HBS).
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  87. Therefore, compliance in movable capital would be over-estimated and the opposite effect would be true for fixed capital. after the introduction of the tax there was certain discussion as to whether public benefits should be included in the base, which was finally set at the supreme national court: unemployment and disability pensions were excluded in 1983 and 1986 respectively, while regular old age pensions were subject to tax. Recall, however, that these revenues were paid by the state and withheld at source, so fraud in them is not expected.
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  88. This procedure would be unreliable in the presence of significant re-ranking: if taxpayers get ordered differently because of their reporting behaviour, to the extent that they changed their quantile, it is not consistent to compare the two distributions directly. Such was the motivation of the Matsaganis et al. (2010) approach. The extent of re-ranking and the validity of the assumptions underlying both procedures rests, however, unknown. Reality probably lies somewhere in between.
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  12. On the Horizontal Inequity Effect of the Erosion of the PIT Base: The Case of Italy. (2020). Boscolo, Stefano.
    In: Department of Economics (DEMB).
    RePEc:mod:dembwp:0176.

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  13. Income Underreporting and Tax Evasion in Italy: Estimates and Distributional Effects. (2020). Rizzi, Dino ; Marenzi, Anna ; Bernasconi, Michele ; Albarea, Andrea.
    In: Review of Income and Wealth.
    RePEc:bla:revinw:v:66:y:2020:i:4:p:904-930.

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  14. The Contribution of Proportional Taxes and Tax-Free Cash Benefits to Income Redistribution over the Period 2005-2018: Evidence from Italy. (2019). Boscolo, Stefano.
    In: Department of Economics.
    RePEc:mod:depeco:0152.

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  15. Quantifying the Redistributive Effect of the Erosion of the Italian Personal Income Tax Base: A Microsimulation Exercise. (2019). Boscolo, Stefano.
    In: ECONOMIA PUBBLICA.
    RePEc:fan:epepep:v:html10.3280/ep2019-002003.

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  16. The contribution of proportional taxes and tax-free cash benefits to income redistribution over the period 2005-2018: Evidence from Italy. (2019). Boscolo, Stefano.
    In: EUROMOD Working Papers.
    RePEc:ese:emodwp:em18-19.

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  17. Do healthcare tax credits help poor-health individuals on low incomes?. (2018). Rizzi, Dino ; Marenzi, Anna ; Di Novi, Cinzia.
    In: The European Journal of Health Economics.
    RePEc:spr:eujhec:v:19:y:2018:i:2:d:10.1007_s10198-017-0884-8.

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  18. The contribution of tax statistics for analysing regional income disparities in Italy. (2017). di Caro, Paolo.
    In: Journal of Income Distribution.
    RePEc:jid:journl:y:2017:v:25:i:1:p:1-27.

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  19. Analisi distributiva dell’IRPEF utilizzando i microdati di fonte fiscale. (2017). di Caro, Paolo.
    In: ECONOMIA PUBBLICA.
    RePEc:fan:epepep:v:html10.3280/ep2017-001002.

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  20. Developing and Validating Regional Microsimulation Models. TREMOD: The Tax-Benefit Model of the Italian Province of Trento. (2017). Poy, Samuele ; Fiorio, Carlo ; De Poli, Silvia ; Azzolini, Davide ; Bazzoli, Martina.
    In: ECONOMIA PUBBLICA.
    RePEc:fan:epepep:v:html10.3280/ep2017-001001.

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  21. BIMic: the Bank of Italy microsimulation model for the Italian tax and benefit system. (2017). Savegnago, Marco ; Cioffi, Marika ; Curci, Nicola .
    In: Questioni di Economia e Finanza (Occasional Papers).
    RePEc:bdi:opques:qef_394_17.

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  22. Do healthcare tax credits help poor healthy individuals on low incomes?. (2016). Rizzi, Dino ; Di Novi, Cinzia ; Marenzi, Anna.
    In: Working Papers.
    RePEc:ven:wpaper:2016:16.

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  23. Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy. (2015). Zantomio, Francesca ; Rizzi, Dino ; Di Novi, Cinzia ; Marenzi, Anna ; Bernasconi, Michele ; Albarea, Andrea .
    In: International Journal of Microsimulation.
    RePEc:ijm:journl:v:8:y:2015:i:3:p:99-136.

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  24. Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001). (2015). Torregrosa-Hetland, Sara.
    In: Working Papers.
    RePEc:ieb:wpaper:doc2015-31.

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  25. Effects of Deductions on the Tax Burden Reduction and the Redistribution of the Income and Resident Taxes. (). Kojima, Author-Namedaizo ; Sakamaki, Junpei ; Ohno, Taro.
    In: Discussion papers.
    RePEc:mof:wpaper:ron338.

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