Under the radar: the effects of monitoring firms on tax compliance 2010-2015

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:
FromTo
4 January 20103 January 2015
Date published: 11 Mar 2020 13:31
Last modified: 11 Mar 2020 13:32

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