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Kruger says reports of phantom mobile phone ringing/vibrating more common among anxious

Stafford says too early to say whether stock market declines will curtail Americans' spending

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Call for papers: Conference on Integrating Genetics and the Social Sciences, Oct 21-22, 2016, CU-Boulder

PRB training program in policy communication for pre-docs. Application deadline, 2.28.2016

Call for proposals: PSID small grants for research on life course impacts on later life wellbeing

PSC News, fall 2015 now available

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The distribution of income tax noncompliance

Archived Abstract of Former PSC Researcher

Johnson, Allan Griswold, and Joel Slemrod. 2010. "The distribution of income tax noncompliance." National Tax Journal, 63(3): 397-418.

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. We 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.

Country of focus: United States of America.

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