The Resource Perceptions of tax evasion as a crime

Perceptions of tax evasion as a crime

Perceptions of tax evasion as a crime
Perceptions of tax evasion as a crime
This article considers aspects of the deficit faced by the US economy. It considers the contribution to this deficit made by the taxpayers that do not fully report taxable income and/or do not pay taxes on their income. The gap between what is owed in tax and the amount of tax actually paid is estimated at $310 billion. What portion can be attributed to underreporting and non filing? The study reported in this paper attempted to measure the perceptions of US citizens as to the seriousness of tax evasion relative to other crimes and violations. The results show that tax evasion ranked 11th among the twenty-one offences surveyed. This means that the average person views tax evasion as only somewhat serious. Compared to other white collar crimes it ranked below accounting fraud, violation of child labour laws and insider trading, and equal to welfare fraud and higher than violation of minimum wage laws
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 2 (2004), no. 1 ; p. 226-240
  • Karlinsky, S
  • Burton, H
  • Blanthorne, C
Geographic coverage
North America
Language note
  • tax evasion
  • criminal tax law
  • fiscal sociology
Perceptions of tax evasion as a crime

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