I quite don't understand the article. Does 70% refer to the number of infractions or the total monetary volume of fiscal fraud? If this is a volume number, is this the case "80/20" rule where 80% of fiscal fraud volume originates from a small fraction of the wealthy?

This is an article, but can't find the report. Is there a report one can download? Or is it just an opinion piece?

As long as I know, it refers to the total monetary volume of fiscal fraud. It would be a "80/20" rule case but this is not the point.

The point is that this government rules with a twisted logic. They assume the biggest fraction of population originates the biggest fraction of fraud. For them, everything is low and middle classes' fault.

I recently read this and it seems to me that fraud is quite popular regardless of the social status http://www.businessweek.com/articles/2014-01-30/spains-growt...