The Causes and Consequences of Income Tax Noncompliance (eBook)
X, 282 Seiten
Springer New York (Verlag)
978-1-4419-0907-7 (ISBN)
Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book's aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.
Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers' knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which not all taxpayer noncompliance will ever be detected. In the United States most individuals comply with the tax law, yet the tax gap has grown significantly over time for individual taxpayers. The US Internal Revenue Service attempts to ensure that the minority of taxpayers who are noncompliant pay their fair share with a variety of enforcement tools and penalties. The Causes and Consequences of Income Tax Noncompliance provides a comprehensive summary of the empirical evidence concerning taxpayer noncompliance and presents innovative research with new results on the role of IRS audit and enforcements activities on compliance with federal and state income tax collection. Other issues examined include to what degree taxpayers respond to the threat of civil and criminal enforcement and the important role of the media on taxpayer compliance. This book offers researchers, students, and tax administrators insight into the allocation of taxpayer compliance enforcement and service resources, and suggests policies that will prevent further increases in the tax gap. The book's aggregate data analysis methods have practical applications not only to taxpayer compliance but also to other forms of economic behavior, such as welfare fraud.
The Causesand Consequencesof Income Tax Noncompliance 2
Acknowledgments 4
Contents 5
1 Introduction 8
2 The Tax Gap 11
Introduction 11
Measuring the Tax Gap 12
The IRS Non-Filing Tax Gap Model 13
The IRS Underreporting Tax Gap Model 15
The Detection-Controlled Estimation Model 16
Policy Implications of the Tax Gap 16
3 Recent Patterns in IRS Enforcement 18
Introduction 18
Audit Enforcement 18
Criminal Investigation Enforcement 21
Trends in Tax Enforcement 23
4 Economic Theory and the Literature 28
Introduction 28
Data Used to Study Tax Noncompliance 30
Empirical Findings 31
5 The Dubin Graetz Wilde Model 33
Introduction 33
DGW Model 33
DGW Model Specification 34
DGW Hypothesis 35
The Compliance Principle and Tax Base 37
Conclusions 38
6 The Data 40
Introduction 40
Socioeconomic Factors 40
Audit and Examination Factors 47
IRS Criminal Enforcement Factors 57
AppendixAppendix 74
Geographic Representation of Selected Variables from this Chapter 74
7 IRS Criminal Enforcement Activities and Taxpayer Noncompliance 84
Introduction 84
Model Specification 85
Dependent Variables 85
Independent Variables 85
Incorporating Criminal Investigations into the DGW Framework 86
Dynamic Specifications 88
Empirical Investigation 90
Econometric Results 91
Simulations 104
Conclusions 111
8 IRS Criminal Investigation: Measuring the Marginal Monetary Effect of Criminal Investigation Convictions 113
Introduction 113
Econometric Model Selection and Specification 114
Results 115
Conclusions 128
9 Extensions to the Period 2002--2004 129
Introduction 129
Federal Tax Rates 129
Alternate Econometric Models 131
Media Models 141
Marginal Impacts 177
Conclusions 243
10 State Income Tax Compliance 245
Introduction 245
Data Sources 246
Empirical Findings 250
State Additional Taxes and Penalties 252
Conclusions 255
11 Conclusions 256
Summary 256
Directions for Further Research 257
IRS Service 257
International Compliance 257
Extensions to Other Revenue Streams 258
Media Coverage 258
Specific Policy Recommendation 258
Appendix 260
Bibliography 279
About the Author 281
| Erscheint lt. Verlag | 2.12.2011 |
|---|---|
| Zusatzinfo | X, 282 p. |
| Verlagsort | New York |
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► Steuern / Steuerrecht |
| Wirtschaft ► Allgemeines / Lexika | |
| Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung | |
| Wirtschaft ► Volkswirtschaftslehre ► Makroökonomie | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| Schlagworte | Auditing • Income Tax • IRS • spillover benefits • state income tax • tax gap • Taxpayer Compliance Measurement Program • taxpayer noncompliance • tax preparers |
| ISBN-10 | 1-4419-0907-9 / 1441909079 |
| ISBN-13 | 978-1-4419-0907-7 / 9781441909077 |
| Haben Sie eine Frage zum Produkt? |
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