The Resource The distribution of income tax noncompliance

The distribution of income tax noncompliance

Label
The distribution of income tax noncompliance
Title
The distribution of income tax noncompliance
Creator
Subject
Language
eng
Summary
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. The authors 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
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • Johns, A
  • Slemrod, J
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • tax compliance
  • tax gap
  • tax evasion
  • fiscal sociology
Label
The distribution of income tax noncompliance
Instantiates
Publication
Label
The distribution of income tax noncompliance
Publication

Library Locations

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      52.37366609999999 4.9336932
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