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Lam looks at population and development in next 15 years in UN commission keynote address

Mitchell et al. find harsh family environments may magnify disadvantage via impact on 'genetic architecture'

Frey says Arizona's political paradoxes explained in part by demography

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PSC newsletter spring 2014 issue now available

Kusunoki wins faculty seed grant award from Institute for Research on Women and Gender

2014 PAA Annual Meeting, May 1-3, Boston

USN&WR ranks Michigan among best in nation for graduate education in sociology, public health, economics

Next Brown Bag

Monday, April 21
Grant Miller: Managerial Incentives in Public Service Delivery

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.

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