Determinants of aggregate income-tax-evasion behaviour: the case of US
The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction...
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| Format: | Article |
| Language: | English |
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Associazione Economia civile
1998-09-01
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| Series: | PSL Quarterly Review |
| Subjects: | |
| Online Access: | http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10599/10483 |
| _version_ | 1811333666713894912 |
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| author | R.J. CEBULA |
| author_facet | R.J. CEBULA |
| author_sort | R.J. CEBULA |
| collection | DOAJ |
| description | The determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction with the government, IRS audit rates and IRS penalty assessments on detected unreported income. The results show that the size of the underground economy is an increasing function of federal personal income tax rate, the social security tax rate and the public's dissatisfaction with the government. However, the size is a decreasing function of IRS penalty payments on unpaid taxes. |
| first_indexed | 2024-04-13T16:56:22Z |
| format | Article |
| id | doaj.art-eb43f4ba7d8a4e07aa492204478890ad |
| institution | Directory Open Access Journal |
| issn | 2037-3635 2037-3643 |
| language | English |
| last_indexed | 2024-04-13T16:56:22Z |
| publishDate | 1998-09-01 |
| publisher | Associazione Economia civile |
| record_format | Article |
| series | PSL Quarterly Review |
| spelling | doaj.art-eb43f4ba7d8a4e07aa492204478890ad2022-12-22T02:38:48ZengAssociazione Economia civilePSL Quarterly Review2037-36352037-36431998-09-0151206273290Determinants of aggregate income-tax-evasion behaviour: the case of USR.J. CEBULAThe determinants of aggregate income-tax-evasion behaviour as reflected in the size of the underground economy in the US are analysed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction with the government, IRS audit rates and IRS penalty assessments on detected unreported income. The results show that the size of the underground economy is an increasing function of federal personal income tax rate, the social security tax rate and the public's dissatisfaction with the government. However, the size is a decreasing function of IRS penalty payments on unpaid taxes.http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10599/10483ResearchUnderground economytax evasionUS economy |
| spellingShingle | R.J. CEBULA Determinants of aggregate income-tax-evasion behaviour: the case of US PSL Quarterly Review Research Underground economy tax evasion US economy |
| title | Determinants of aggregate income-tax-evasion behaviour: the case of US |
| title_full | Determinants of aggregate income-tax-evasion behaviour: the case of US |
| title_fullStr | Determinants of aggregate income-tax-evasion behaviour: the case of US |
| title_full_unstemmed | Determinants of aggregate income-tax-evasion behaviour: the case of US |
| title_short | Determinants of aggregate income-tax-evasion behaviour: the case of US |
| title_sort | determinants of aggregate income tax evasion behaviour the case of us |
| topic | Research Underground economy tax evasion US economy |
| url | http://ojs.uniroma1.it/index.php/PSLQuarterlyReview/article/view/10599/10483 |
| work_keys_str_mv | AT rjcebula determinantsofaggregateincometaxevasionbehaviourthecaseofus |