Miscellaneous 2004

Some Empirical Evidence on the Tax Perception of Spanish Taxpayers

Source: Australian Tax Forum Journal Article

Published Date: 1 Jul 2004

This paper tests the degree of accuracy with which Spanish taxpayers assess average and marginal rates of personal income tax (PIT) and value added tax (VAT). To achieve this we used the annual survey of Spanish attitudes to taxation. The results enable us to conclude that, on average, Spanish taxpayers overestimate the average rate of PIT they pay while they underestimate the marginal rate of PIT. As for VAT, most taxpayers overestimate the average tax rate. Moreover, the perception of taxpayers is empirically proven to be a factor determining preferences for the different possible tax reforms, among other variables.

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Miscellaneous 2004

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