We investigate whether monitoring the information trails generated by firms’ activities improves tax compliance. We … exploit quasi-experimental variation generated by a Large Taxpayers’ Unit (LTU) in Spain, which devotes additional resources … to verifying the transactions reported by firms with more than €6 million in reported revenue. Firms bunch below this …

Spain to empirically test the theoretical predictions on firms’ responses to an increase in monitoring effort. Firms with … period 1999-2007, we find substantial bunching of firms just below the LTU threshold. On average, we estimate that bunchers … for resource costs of evasion faced by firms, we estimate that the marginal bunching firm reduces its reported revenue by …

identification of information transmission is exogenous worker mobility between firms. We find that the spread of information is …

identification of information transmission is exogenous worker mobility between firms. We find that the spread of information is …

In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using …. When the tax rate differences between Spain and the foreign countries vary by one percentage point, reported profits vary … results in the literature. Furthermore, the authors calculate the impact of this activity on Spain's tax revenues from the …

In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …

In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1 … terms of tax revenues for Spain. …

find substantial bunching of firms just below the LTU threshold. On average, we estimate that bunchers reduce their … costs of evasion faced by firms, we estimate that the marginal bunching firm reduces its reported revenue by up to €593 …This paper investigates the effects of monitoring the information trails generated by firms' activities in order to …