The tax gap as a public management instrument : application to wealth taxes
Salvadori, Luca (University of Exeter Business School)
Durán Cabré, José María (Universitat de Barcelona)
Esteller Moré, Alejandro (Universitat de Barcelona)
Mas-Montserrat, Mariona (Universitat de Barcelona)

Date:	2019
Description:	19 pàg.
Abstract:	Purpose The purpose of this paper is to study the concept of tax gap, that is the difference between the total amount of taxes collected and the total tax revenues that would be collected under full tax compliance. Design/methodology/approach The authors also present the methodology to estimate the gap for two taxes levied on wealth: the wealth tax and the inheritance and gift tax; both are administered in Spain by the regional tax authorities. Findings The authors point out that its estimation offers useful information about the relative size and nature of non-compliance, as well as its evolution over time. Likewise, the tax gap is a valuable instrument not only to define enforcement strategies of the tax administration but also to enhance its accountability. Nonetheless, the methodology used to estimate the tax gap and, consequently, the interpretation of the results is subject to limitations that are discussed in the paper. Originality/value Finally, the paper provides the results of the estimationsobtained from using microdata: 44. 34 per cent gap in the wealth tax and 41. 26 per cent in the inheritance and gift tax.
Grants:	Agencia Estatal de Investigación RTI2018-095983-B-I00 Agència de Gestió d'Ajuts Universitaris i de Recerca 2017/SGR-796
Rights:	Aquest document està subjecte a una llicència d'ús Creative Commons. Es permet la reproducció total o parcial, la distribució, la comunicació pública de l'obra i la creació d'obres derivades, fins i tot amb finalitats comercials, sempre i quan es reconegui l'autoria de l'obra original.
Language:	Anglès
Document:	Article ; recerca ; Versió publicada
Subject:	Accountability ; Tax gap ; Fiscal transparency ; Tax administration ; Tax enforcement
Published in:	Applied economic analysis, Vol. 27 Núm. 81 (2019) , p. 207-225, ISSN 2632-7627

DOI: 10.1108/aea-09-2019-0028

19 p, 1.4 MB

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