López-Laborda, Julio; Rodrigo, Fernando - In: Fiscal Studies 24 (2003) 1, pp. 73-96
The aim of this paper is to evaluate the long-term impact on Spanish individual income tax (IRPF) compliance of the amnesty measures granted in 1991 within the framework of the 1988-91 income tax reform programme. To that end, we combine time-series techniques with outlier detection methods and...