000			01539nab a2200265 c 4500
999			_c146809 _d146809
003			ES-MaIEF
005			20221124144107.0
007			ta
008			221124t2022 uk |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_961939 _aAdvani, Arun
245		0	_aWho does and doesn't pay taxes? _helectrónico _c Arun Advani
500			_aResumen.
500			_aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF.
520			_aWe use administrative tax data from audits of self-assessment tax returns to understand what types individuals are most likely to be non-compliant. Non-compliance is common, with one-third of taxpayers underpaying by some amount, although half of aggregate under-reporting is done by just 2 per cent of taxpayers. Third-party reporting reduces non-compliance, while working in a cash-prevalent industry increases it. However, compliance also varies significantly with individual characteristics: non-compliance is higher for men and younger people. These results matter for measuring inequality, for understanding taxpayer behaviour, and for targeting audit resources.
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_941169 _aCONTRIBUYENTES
650		4	_940546 _aCONDUCTA
650		4	_aFRAUDE FISCAL _944482
650		4	_aELUSION FISCAL _943410
650		4	_aEVASION FISCAL _944029
650		4	_aREINO UNIDO _948241
773	0		_9168485 _oOP 1472/2022/1 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 43, Issue 1, March 2022, p. 5-22
942			_cRE