New and Current Evidence on Determinants of Aggregate Federal Personal Income Tax Evasion in the United States
New and Current Evidence on Tax Evasion
Bibliographic Data
| ID | 2817306 |
|---|---|
| Authors | Richard J Cebula, Richard Cebula (0000-0002-0867-4400, Jacksonville University, corresponding author) |
| Year | 2013 |
| Volume | 72 |
| Issue | 3 |
| Pages | 701-731 |
| Publication date | 2013-07-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | American Journal of Economics and Sociology (JOURNAL) |
| Journal identifiers | ISSN: 0002-9246 • E-ISSN: 1536-7150 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/ajes.12020 |
| OpenAlex | W1550754722 |
| Language | EN |
| Citations received | 1 |
| References cited | 22 |
Using the most current data available, this study seeks to identify any new as well as traditional determinants of personal income tax evasion. A variety of empirical estimates find that income tax rates, the IRS audit rate and IRS penalty interest rates, and the unemployment rate all influence tax evasion. In addition, rarely investigated variables including the tax-free interest rate, the public's job approval rating of the president, and the public's dissatisfaction with government, along with previously unstudied variables, namely, the real interest rate yield on Moody's Baa-rated long-term corporate bonds and the real interest rate yield on three-year Treasury notes, also affect income tax evasion
Ad valorem tax · Economics · Income tax · Indirect tax · Monetary economics · Political science · Public economics · State income tax · Tax rate · Tax reform · Treasury · Value-added tax · Yield (engineering) · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Taxation and Compliance Studies
Income tax evasion
The Underground Economy in the United States
Tax Evasion and Tax Rates
Corporate Income Tax Evasion and Managerial Preferences
Audit probabilities and the tax evasion decision
The Demand for Currency Relative to the Total Money Supply
Did the Tax Reform Act of 1986 Simplify Tax Matters
Democracy, Economic Freedom, Fiscal Policy, and Growth in LDCs
Short of Euphoria
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,33 |
| Citation span | 2023 - 2023 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |