Exploitation of sources of tax statistics

One of the main aims of the IEF, linked to its promotion of research on public finances, is to enhance and facilitate the use of sources of taxation statistics by the different research groups.

In this context, the General Subdirectorate of Taxation Studies collaborates with the Statistics Unit to develop tow lines of research linked to the use of these sources of statistics.

Income tax samples

In order to study the latest data available on income tax, the IEF has designed the extraction of annual samples of this tax, to be representative enough for all types of analysis to be sufficiently reliable. An essential aim in creating these samples is to facilitate microsimulations of the effects of income tax on Spain. These samples are analysed and validated and made available to researchers.

At present income tax samples from Taxpayers and Exempted subjects for 2002, 2003, 2004, 2005 and 2006 are available.

Income tax panel data

In recent years the IEF has created a statistical database in the form of a panel based on income tax information. The aim of creating this panel is to facilitate the application of analysis to the effects of income tax in Spain and to use it as a fundamental tool to facilitate sensitivity analysis and simulations of different proposals for fiscal reform. It will also enable analysis of the effects of past reforms. At present income tax panel data can be requested from 1982 to 1998.

During the second half of 2009 a new, updated and improved income tax panel will be published, based on fiscal year 2003. This panel will ne used to provide data for longitudinal studies by following a panel of individuals over time. The new design is intended to combine the tracking of individuals appropriately with possible fiscal declaration units, while incorporating territorial representativeness. This panel will be extended back to 1999 and into the future, mitigating the degradation problems of the earlier panel.