2026-04-14T04:51:20Zhttps://recercat.cat/oai/requestoai:recercat.cat:2445/2258102026-04-07T19:04:35Zcom_2072_1057col_2072_478859col_2072_478917
RECERCAT
author
Durán Cabré, José María
author
Esteller Moré, Alejandro
author
Kotsogiannis, Christos
author
Salvadori, Luca
2026-01-20T12:42:43Z2026-01-20T12:42:43Z2025
Enforcing wealth tax compliance among high-net-worth individuals is particularly challenging. Using administrative data on the Net Wealth Tax for Catalan taxpayers over the 2011–2020 period, this paper evaluates the impact of audits on voluntary compliance. The evidence suggests that wealth tax audits do enhance compliance, but the impact is short-lived — and driven by taxpayers rebalancing their tax evasion and avoidance responses. On the institutional side, the results indicate that Spain’s overlapping tax audit mandates can create coordination frictions that reduce the efficiency and effectiveness of audit-based enforcement of the New Wealth Tax. Effective enforcement depends not only on robust audit strategies, but also on coherent institutional design and sound tax policy.
cc-by-nc-nd, (c) Durán Cabré et al., 2025 http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess
Auditoria fiscal
Frau fiscal
Impostos sobre el patrimoni
Tax auditing
Tax evasion
Property tax
Wealth tax enforcement: The role of tax and institutional design
info:eu-repo/semantics/workingPaper