English, Article, Journal or magazine article edition: Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion John A. Bishop; John P. Formby; Peter Lambert

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Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
Author
  • John A. Bishop
  • John P. Formby
  • Peter Lambert
Physical Description
  • preprint
Notes
  • This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979,1982,1985, and 1988. The TCMP data allows us to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects are very small of negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system
  • RePEc:yor:yorken:99/​13
  • RePEc:wop:eacaec:9916
Language
  • English
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