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Bailey and Danziger's War on Poverty book reviewed in NY Review of Books

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PAA 2015 Annual Meeting: Preliminary program and list of UM participants

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PSC Fall 2014 Newsletter now available

Next Brown Bag

Mon, April 6
Jinkook Lee, Wellbeing of the Elderly in East Asia

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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