Publication: Evaluación y análisis espacial del grado de incumplimiento fiscal para las provincias españolas (1980-2000)
Loading...
Full text at PDC
Publication Date
2004
Advisors (or tutors)
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Instituto de Estudios Fiscales
Citations
Exportar
Abstract
El objetivo de esta investigación es obtener una estimación de la economía sumergida de origen fiscal, para el período 1980-2000, tanto para el conjunto de la economía española como para sus provincias, ofreciendo una primera aproximación de su cuantía y su distribución territorial. El trabajo utiliza un enfoque monetario que estima un modelo de regresión para explicar la demanda del agregado monetario, M2, introduciendo entre las variables explicativas una medida de presión fiscal análoga al índice local de progresividad de la carga, pero para el conjunto del sistema impositivo. Una vez estimada la ecuación de regresión del agregado monetario M2, bajo determinados supuestos, se obtiene una ecuación que permite aproximar el porcentaje que representa la economía sumergida respecto de la economía «oficial». A los resultados provinciales se les aplican contrastes espaciales para ver si el grado de cumplimiento fiscal sigue algún patrón de distribución espacial definido.
The objective of this research is to obtain an estimate of the tax-derived black economy, for the period 1980-2000, both for the Spanish economy as a whole and for its provinces, offering a first-ever the approximation of their amount and their territorial distribution. The work uses a monetary approach that estimates a model of regression to explain the demand for the monetary aggregate, M2, by introducing among the explanatory variables a measure of fiscal pressure analogous to the local rate of progressivity of the burden, but for the system as a whole tax. Once the regression equation of the monetary aggregate M2 has been estimated, under certain assumptions, it is obtains an equation that makes it possible to approximate the percentage that the black economy represents with respect to the economy "officer." Spatial contrasts are applied to provincial results to see if the degree of compliance follows some definite spatial distribution pattern. Translated with www.DeepL.com/Translator
The objective of this research is to obtain an estimate of the tax-derived black economy, for the period 1980-2000, both for the Spanish economy as a whole and for its provinces, offering a first-ever the approximation of their amount and their territorial distribution. The work uses a monetary approach that estimates a model of regression to explain the demand for the monetary aggregate, M2, by introducing among the explanatory variables a measure of fiscal pressure analogous to the local rate of progressivity of the burden, but for the system as a whole tax. Once the regression equation of the monetary aggregate M2 has been estimated, under certain assumptions, it is obtains an equation that makes it possible to approximate the percentage that the black economy represents with respect to the economy "officer." Spatial contrasts are applied to provincial results to see if the degree of compliance follows some definite spatial distribution pattern. Translated with www.DeepL.com/Translator
Description
UCM subjects
Unesco subjects
Keywords
Citation
Albi, E. (1988), “Elusión y evasión fiscales la investigación económica”, Hacienda Pública española, 115, 251-263.
Anselin, L. (1986), “The Moran scatterplot as an ESDA tool to assess local instability in spatial association”, en Spatial Analytical Perspectives on GIS, M. Fisher, H. Scholten y D. Unwin (ed.), London: Taylor and Francis.
Anselin, L. (1988), Spatial econometrics, Dordrecht: Kluwer Academic.
Arbia, G. (1989), Spatial data configuration in statistical analysis of regional economics and related problems, Dordrecht: Kluwer Academic.
Argimon, I. (1989), “Técnicas de medición de la evasión fiscal”, Economía Pública, 5(4), 43-58.
Ávila, A. J., C. A. Avilés y J. Sánchez Maldonado (1997), Economía irregular y evasión fiscal. Análisis económico y aplicaciones regionales a la economía española, Ed. Analistas económicos de Andalucía, Colección Documentos y Estudios, 2.
Bhattacharyya, D. K. (1990), “An econometric method of estimating the hidden economy. United Kingdom (1960-1984) Estimates and tests”, Economic Journal, 100: 703-717.
Cagan, P. (1958), “The demand for currency relative to the total money demand”, Journal of Political Economy, 66: 303-328.
De Soto, H. (1989), The Other Path: The Invisible Revolution In The Third World, New York: Harper and Row.
Feige, E. F. (1989), The underground economies. Tax evasion and information distortion, Cambridge University Press.
Feige, E. L. (1979), “How big is the irregular Economy”, Challenge, November-December, 5-13.
Fleming, M. H., J. Roman y G. Farrell (2000), “The shadow economy”, Journal of International Affairs, 53 (2).
Frey, B. S. y H. Weck-Hanneman (1984), “The hidden economy as an unobserved variable”, European Economic Review, 26(1), 33-53.
Frey, B. S. y Schneider (2000), “Informal and Underground Economy”, en Orley Ashenfelter, International Encyclopedia of Social and Behavioral Science, Bd. 12 Economics, Amsterdam: Elsevier Science Publishing Company.
Gadea, M. D. y J. M. Serrano-Sanz (2002), “The hidden economy in Spain - A monetary estimation, 1964-1998”, Empirical Economics, 27: 499-527.
Giles, D. E. A. (1999), “Measuring the hidden economy: Implications for Econometric modelling”, The Economic Journal, June, 109: 370-380.
Gutmman, P. M. (1977), “The subterranean economy”, Financial Analysts Journal, 33(6), 26, 27-34.
Gutmman, P. M. (1979), “Statistical Illusions. Mistaken Policies”, Challenge, 22: 14-17.
Johnson, S., D. Kaufmann y P. Zoido-Lobatón (1998), “Regulatory Discretion and the unofficial Economy”, The American Economic Review, 88(2), 387-392.
Joreskog, K. G. y A. S. Goldberger (1975), “Estimation of a model with multiple causes and multiple indicators of a Single Latent variable”, Journal of the American Statistical Association, 70: 631-639.
Kesselman, J. R. (1997), “Policy implications of tax evasión and the underground economy”, en Lippert, O. y Walker, (eds.), The Underground Economy Global Evidence of its Size and Impact, Vancouver: The Fraser Institute.
Lafuente, A. (1980), “Una medición de la economía oculta en España”, Boletín de Estudios Económicos, 111: 581-593, diciembre, Universidad de Deusto.
Lippert, O. y Walker (eds.) (1997), The underground economy global evidence of its size and impact, Vancouver: The Fraser Institute.
Mauleón, I. y M. I. Escobedo (1991), “Demanda de dinero y economía sumergida”, Hacienda Pública Española. Cuadernos de Actualidad, 5.
Mauleón, I. y J. Sardá (1997), “Estimación cuantitativa de la economía sumergida en España”, Ekonomiaz, 3.er cuatrimestre, 39: 125-135.
Moltó M. A. (1980), “La economía irregular. Una primera aproximación al caso español”, Revista Española de Economía, julio-septiembre, 33-52.
Moran, P. (1948), “The interpretation of statistical maps”, Journal of the Royal Statistical Society B, 10: 243-251.
Pozo, S. (1996), Exploring the underground economy: studies of illegal and unreported activity, Kalamazaro: Upjohn.
Prokhorov, A. (2001), “The russian underground economy as a ‘hidden variable’”, presentada en Cleveland, Ohio: Midwest Slavic Conference, March 29-31.
Schneider, F. y D. H. Enste (2000), “Shadow economies: size, causes, and consecuences”, Journal of Economic Literature, 38(1), 77-114.
Schneider, F. (1997), “El tamaño de la economía sumergida en los países de Europa Occidental”, Ekonomiaz, 3.er cuatrimestre, 39: 42-48.
Serrano-Sanz, J. M. (dir.), E. Bandrés, M. D. Gadea y J. Sanau (1998), Desigualdades territoriales en la economía sumergida, Zaragoza: Confederación de empresarios de Aragón.
Tanzi, V. (1982), The underground economy in the United States and abroad, Lexington: Lexington Books.
Tanzi, V. (1999), “Uses and abuses of estimates of the underground economy”, The Economic Journal, 109: 338-340, June.
Tanzi, V. (1980), “The underground economy in the United States: estimates and implications”, Banco Nazionale del Lavoro, Quarterly Review, 135: 428-453.
Tedds, L. M. y D. A. E. Giles (2000), “Modelling the underground economies in Canada and New Zealand: a comparative analysis”, Econometrics Working Paper EWP0003, Department of Economics, University of Victori.
Thomas, J. (1999), “Quantifying the black economy: ‘measurement without theory’ yet again?”, The Economic Journal, 109: 381-389.