The Causes and Consequences of Income Tax Noncompliance
Taxpayer compliance is a voluntary activity, and the degree to which the tax system works is affected by taxpayers’ knowledge that it is their moral and legal responsibility to pay their taxes. Taxpayers also recognize that they face a lottery in which no
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Jeffrey A. Dubin
The Causes and Consequences of Income Tax Noncompliance
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Jeffrey A. Dubin Anderson School of Management Global Economics and Management C505 Box 951481 Los Angeles, CA 90095-1481 USA e-mail: [email protected]
ISBN 978-1-4419-0906-0 DOI 10.1007/978-1-4419-0907-7
e-ISBN 978-1-4419-0907-7
Springer New York Dordrecht Heidelberg London Library of Congress Control Number: 2011941618 Ó Springer Science+Business Media, LLC 2012 All rights reserved. This work may not be translated or copied in whole or in part without the written permission of the publisher (Springer Science+Business Media, LLC, 233 Spring Street, New York, NY 10013, USA), except for brief excerpts in connection with reviews or scholarly analysis. Use in connection with any form of information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed is forbidden. The use in this publication of trade names, trademarks, service marks, and similar terms, even if they are not identified as such, is not to be taken as an expression of opinion as to whether or not they are subject to proprietary rights. Cover design: eStudio Calamar, Berlin/Figueres Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
Acknowledgments
This study has benefited from the assistance of several individuals. James Lin of Pacific Economics Group provided valuable research assistance on both phases of the IRS criminal investigations research. Patrick Travers, Operations Research Analyst, IRS CI Research, Debbie King (Director of IRS CI Research), Alan Plumley (Economist and Technical Advisor in IRS Office of Research) and Colleen McGuire (Senior Associate, ICF Consulting) all deserve thanks for their assistance during the CI period of this research. Jim Alm receives my thanks and recognition as the editor of Public Finance Review. Jim was instrumental in the publication of some of the new research in 2007 at PFR and an original supporter of DGW research published at the NTJ where he apparently served as a referee. At UCLA, I was assisted by two research assistants: Sophie Park (Ph.D. candidate, economics) and Aravind Moorthy (Ph.D. candidate, economics). SarahEve Pelletier and Hersh Kashyap provided clerical assistance. Special thanks also go to Julie A. Lee for her help assembling the book and for editorial assistance. I also thank Gillian Greenbough and Jon Gurstelle at Springer for their assistance and patience and for their invitation to submit another monograph. The UCLA Anderson School of Management (Global Economics and Management) graciously provided financial support that allowed me to hire the UCLA research assistants and clerks. I of course thank my wife Jackie and sons Andrew and Ethan for their love and support. All errors in this manuscript remain my own.
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Contents
1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
The Tax Gap . . . . . . . . . . . . . .
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