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

PSC In The News

RSS Feed icon

Kusunoki, Hall, and Barber find obese teen girls less likely to use birth control

Prescott finds reported sex offenses lower in neighborhoods with resident sex offenders

Geronimus says poor Detroiters face greater health risks given adverse social conditions

Highlights

Bob Willis awarded 2015 Jacob Mincer Award for Lifetime Contributions to the Field of Labor Economics

David Lam is new director of Institute for Social Research

Elizabeth Bruch wins Robert Merton Prize for paper in analytic sociology

Elizabeth Bruch wins ASA award for paper in mathematical sociology

Next Brown Bag

PSC Brown Bags will be back fall 2015


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.

Browse | Search : All Pubs | Next