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Employer Tax Evasion in the Unemployment Insurance Program

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  • Blakemore, Arthur E, et al
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    Abstract

    The authors use unique data to analyze employer tax compliance with Unemployment Insurance (UI) provisions. The data indicate that employers may have underreported $728 million of UI taxes nationally in 1987 alone. To formally examine this noncompliance, a theoretical model of payroll tax evasion is developed showing that increasing payroll tax rates, among other things, likely increases noncompliance by risk-neutral firms. This prediction is empirically verified. The finding that UI tax evasion is systematically related to various firm characteristics suggests that UI audits may be effectively targeted by statistical profiles derived from the authors' model, thereby improving compliance. Coauthors are Paul L. Burgess, Stuart A. Low, and Robert D. St. Louis. Copyright 1996 by University of Chicago Press.

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    Bibliographic Info

    Article provided by University of Chicago Press in its journal Journal of Labor Economics.

    Volume (Year): 14 (1996)
    Issue (Month): 2 (April)
    Pages: 210-30

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    Handle: RePEc:ucp:jlabec:v:14:y:1996:i:2:p:210-30

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    Web page: http://www.journals.uchicago.edu/JOLE/

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    Cited by:
    1. Katharine Abraham & John Haltiwanger & Kristin Sandusky & James Spletzer, 2009. "Exploring Differences in Employment between Household and Establishment Data," Working Papers 09-09, Center for Economic Studies, U.S. Census Bureau.
    2. Hans H. Glismann & Klaus Schrader, 2001. "Alternative Systeme der Arbeitslosenversicherung � Das Beispiel der Vereinigten Staaten und des Vereinigten Königreichs," Kiel Working Papers 1032, Kiel Institute for the World Economy.
    3. V. J. Hotz & J. K. Scholz, . "Measuring Employment and Income for Low-Income Populations with Administrative and Survey Data," Institute for Research on Poverty Discussion Papers 1224-01, University of Wisconsin Institute for Research on Poverty.

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