Home > Publications . Search All . Browse All . Country . Browse PSC Pubs . PSC Report Series

PSC In The News

RSS Feed icon

Lam discusses shifts in global population, past and future

Thompson says LGBT social movement will bring new strength in push for tighter gun control

Yang says devalued pound will decrease resources for the families of migrant workers in Britain

Highlights

Frey's new report explores how the changing US electorate could shape the next 5 presidential elections, 2016 to 2032

U-M's Data Science Initiative offers expanded consulting services via CSCAR

Elizabeth Bruch promoted to Associate Professor

Susan Murphy elected to the National Academy of Sciences

Next Brown Bag

PSC Brown Bags
will resume fall 2016

Estimating tax noncompliance with evidence from unaudited tax returns

Archived Abstract of Former PSC Researcher

Feldman, Naomi E., and Joel Slemrod. 2007. "Estimating tax noncompliance with evidence from unaudited tax returns." Economic Journal, 117(51): 327-352.

This article estimates the degree of tax noncompliance using evidence from unaudited tax returns. Measurements of noncompliance are derived from the relationship between reported charitable contributions and reported income from wages and salary as compared to alternative reported income sources such as self-employment, farm and other small business income. Assuming that the source of one's income is unrelated to one's charitable inclinations and that the ratio of true income to taxable income does not vary by income source, any difference in the relationship between charitable contributions and the source of income can be attributed to (relative) underreporting by the individual. We find that the implied amount of noncompliance is significant and that it varies by source of income, as well as between positive and negative values of each type of income.

Browse | Search : All Pubs | Next