Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/185416
Authors: 
Rey-del-Castillo, Pilar
Villanueva-Garcia, Jaime
Year of Publication: 
2018
Series/Report no.: 
CESifo Working Paper No. 7218
Abstract: 
The paper presents a study of the relationship between the tax morale and the individual payments of personal income tax using the statistical matching of opinion polls with a representative sample of the personal income tax returns in Spain. As an initial step, the method selected to execute the match -imputations using Bayesian Networks- is described. The relationship between a proxy variable of the individual tax morale and other variables in the declared income tax file is later analyzed using the matched files. A first result is that tax morale increases with the level of declared wages, salaries and capital gains, while it has no link with declared business income.
Subjects: 
statistical matching
opinion polls
personal income tax
tax morale
JEL: 
C10
C65
H24
H26
Document Type: 
Working Paper

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