| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24323 |
| 来源ID | Working Paper 24323 |
| Political Alignment, Attitudes Toward Government and Tax Evasion | |
| Julie Berry Cullen; Nicholas Turner; Ebonya L. Washington | |
| 发表日期 | 2018-02-19 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy, more specifically. Next, we move to the county level, and measure tax behavior as turnover elections push voters in partisan counties into and out of alignment with the party of the president. We provide three types of evidence that alignment reduces evasion. As a county moves into alignment we find 1) taxpayers report more easily-evaded forms of income; 2) suspect EITC claims decrease; and 3) audits triggered and audits found to owe additional tax decrease. Our results provide real-world evidence that a positive outlook on government lowers tax evasion. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w24323 |
| 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/581996 |
| 推荐引用方式 GB/T 7714 | Julie Berry Cullen,Nicholas Turner,Ebonya L. Washington. Political Alignment, Attitudes Toward Government and Tax Evasion. 2018. |
| 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 | ||
| w24323.pdf（498KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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