English, Article, Journal or magazine article edition: Tax Compliance: An Investigation Using Individual TCMP Data Helen V. Tauchen; Ann Dryden Witte; Kurt J. Beron

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Bookmark: http://trove.nla.gov.au/version/140517
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Compliance: An Investigation Using Individual TCMP Data
Author
  • Helen V. Tauchen
  • Ann Dryden Witte
  • Kurt J. Beron
Physical Description
  • preprint
Notes
  • 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 nay have procompliance effects.
  • RePEc:nbr:nberwo:3078
Language
  • English
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