| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3078 |
| 来源ID | Working Paper 3078 |
| Tax Compliance: An Investigation Using Individual TCMP Data | |
| Helen V. Tauchen; Ann Dryden Witte; Kurt J. Beron | |
| 发表日期 | 1989-08-01 |
| 出版年 | 1989 |
| 语种 | 英语 |
| 摘要 | In this paper, we analyze the tax compliance behavior of US taxpayers by using a 1979 data set that combines information from a random sample of individual tax returns each of which has been thoroughly audited, IRS administrative records, and sociodemographic data from the Census. We find evidence that both audits and tax code provisions affect compliance. However, the effects are significant for only the low and high income groups. Interestingly, previous research has shown that these groups also participate most actively in underground economic activities, the income from which is not reported on any tax returns. Our results for audits suggest that the "ripple" or general deterrent effect of audits may be many times larger than the direct revenue yield of audits for high income taxpayers. Our results for allowable subtractions from income imply that the 1986 Tax Reform Act changes to lower allowable subtractions may have procompliance effects. |
| URL | https://www.nber.org/papers/w3078 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/560355 |
| 推荐引用方式 GB/T 7714 | Helen V. Tauchen,Ann Dryden Witte,Kurt J. Beron. Tax Compliance: An Investigation Using Individual TCMP Data. 1989. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3078.pdf（214KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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