Almunia, Miguel and Lopez-Rodriguez, David
(2020).
Under the radar: the effects of monitoring firms on tax compliance 2010-2015.
[Data Collection]. Colchester, Essex:
UK Data Service.
10.5255/UKDA-SN-854208
Data description (abstract)
The project analyses the effects of size-dependent tax enforcement on firm's tax compliance. The empirical analysis, uses data from financial statements that Spanish firms must submit by law to the Commercial Registry ("Registro Mercantil"). The Banco de España compiles and digitises this information since 1995, creating a confidential administrative dataset. This dataset contains firm-level information on annual net operating revenue, input expenditures, number of employees, payroll taxes, total value added, and the tax base and liability in the corporate income tax, making it possible to analyze multiple margins of firms’ responses to the tax enforcement threshold. The dataset covers more than 80% of registered businesses in Spain with operating revenue between 3 and 9 million euros (the relevant range in our analysis) for the period 1995-2007, during which the LTU threshold remained constant at 6 million.
| Data creators: |
| Creator Name |
Affiliation |
ORCID (as URL) |
| Almunia Miguel |
Colegio Universitario De Estudios Financieros |
|
| Lopez-Rodriguez David |
Banco de España |
|
|
| Sponsors: |
Economic and Social Research Council
|
| Grant reference: |
ES/H021248/1
|
| Topic classification: |
Economics
Trade, industry and markets
|
| Keywords: |
TAX, CORPORATIONS, REVENUE
|
| Project title: |
Centre for Competitive Advantage in the Global Economy (CAGE)
|
| Grant holders: |
Nicholas Crafts, Andrew Oswald, Sharun Mukand, Sascha O Becker, Sayantan Ghosal, Kimberley Scharf, Anandi Mani, Stephen Broadberry, John Whalley
|
| Project dates: |
| From | To |
|---|
| 4 January 2010 | 3 January 2015 |
|
| Date published: |
11 Mar 2020 13:31
|
| Last modified: |
11 Mar 2020 13:32
|
| Collection period: |
| Date from: | Date to: |
|---|
| 4 January 2010 | 3 January 2015 |
|
| Country: |
Spain |
| Data collection method: |
Uses data from financial statements that Spanish firms must submit by law to the Commercial Registry (Registro Mercantil) and also report to the tax authority. The data is available from 1995 when compilation officially started. It has a panel structure covering more than 80% of registered businesses in Spain with operating revenue between 3 and 9 million euros for the period 1995-2007. Among reporting firms, the “Banco de España” dataset identifies some firms as having “unreliable data”, often because of rounding issues or inconsistent reporting. We drop these firms (about 7% of the total) and obtain a final dataset of 285,570 firms with reported revenue between 3 and 9 million euros in the period 1995-2007. |
| Observation unit: |
Organization |
| Kind of data: |
Numeric, Text |
| Type of data: |
Business microdata
|
| Resource language: |
English |
|
| Rights owners: |
| Name |
Affiliation |
ORCID (as URL) |
| Almunia Miguel |
Colegio Universitario De Estudios Financieros |
|
| Lopez-Rodriguez David |
Banco de España |
|
|
| Contact: |
| Name | Email | Affiliation | ORCID (as URL) |
|---|
| Almunia, Miguel | miguel.almunia@cunef.edu | Colegio Universitario De Estudios Financieros | Unspecified |
|
| Notes on access: |
The Data Collection is available from an external repository. Access is available via Related Resources.
|
| Publisher: |
UK Data Service
|
| Last modified: |
11 Mar 2020 13:32
|
|
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