THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE

Joel Slemrod

131 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We find that, when taxpayers are arrayed by their estimated "true "income, defined as reported income adjusted for underreporting, the ratio of aggregate misreported income to true income generally increases with income, although it peaks among taxpayers with adjusted gross income in the 99.0 to 99.5 percentile. In sharp contrast, the ratio of underreported tax to true tax is highest for lower-income taxpayers.

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References

1972Income tax evasion: a theoretical analysis 2007Cheating Ourselves: The Economics of Tax Evasion 1983Tax Evasion and Tax Rates: An Analysis of Individual Returns 1974Income tax evasion: A theoretical analysis 2000Tax Avoidance, Evasion, and Administration 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota 1983On an Extension of the Gini Inequality Index 1991An Econometric Analysis of Income Tax Evasion and Its Detection

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