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Under the radar : the effects of monitoring firms on tax compliance

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Almunia, Miguel and Lopez-Rodriguez, David (2018) Under the radar : the effects of monitoring firms on tax compliance. American Economic Journal: Economic Policy, 10 (1). pp. 1-38. doi:10.1257/pol.20160229

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Official URL: https://doi.org/10.1257/pol.20160229

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Abstract

This paper analyzes the effects of size-dependent tax enforcement on firms' tax compliance. We exploit quasi-experimental variation generated by a Large Taxpayers Unit (LTU) in Spain, which monitors firms with more than 6 million euros in reported revenue. Firms strategically bunch below the eligibility threshold in order to avoid stricter tax enforcement. The response is stronger in sectors where transactions leave more paper trail, suggesting that monitoring effort and the traceability of information reported by firms are complements. We estimate that there would be substantial welfare gains from extending stricter tax monitoring to smaller businesses.

Item Type: Journal Article
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HJ Public Finance
Divisions: Faculty of Social Sciences > Economics
Library of Congress Subject Headings (LCSH): Corporations--Taxation, Corporations--Taxation--Spain, Tax collection, Tax collection--Spain--Cost effectiveness--Econometric models , Small business, Small business--Taxation--Spain--Econometric models , Tax administration and procedure, Tax administration and procedure--Spain
Journal or Publication Title: American Economic Journal: Economic Policy
Publisher: American Economic Association
ISSN: 1945-7731
Official Date: 28 February 2018
Dates:
DateEvent
28 February 2018Published
14 March 2017Accepted
May 2016Submitted
Volume: 10
Number: 1
Page Range: pp. 1-38
DOI: 10.1257/pol.20160229
Status: Peer Reviewed
Publication Status: Published
Access rights to Published version: Restricted or Subscription Access
RIOXX Funder/Project Grant:
Project/Grant IDRIOXX Funder NameFunder ID
UNSPECIFIEDFundación Rafael del Pinohttps://viaf.org/viaf/153502335
UNSPECIFIEDRobert D. Burch Center for Tax Policy and Public Financehttps://viaf.org/viaf/159753535

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