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Tax evasion as ade facto vote of disapproval of PAC contributions

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  • Richard Cebula

Abstract

In this study, it is hypothesized that higher (rising) real PAC election campaign contributions may lead the public to increasingly distrust and resent politicians because of the perceived political influence that these contributions exercise. It is further hypothesized that to express that distrust and resentment, the public may make greater efforts to evade income taxation so as to deny tax revenues to the Treasury and “influence-peddling” politicians. Instrumenatal Variable (IV) estimates in first differences that allow for income tax rates, IRS audit rates, IRS penalty assessments on detected unreported income, and the public's dissatisfaction with government per se, find strong, albeit only preliminary, empirical evidence that tax evasion is an increasing function of real PAC election campaign contributions. Copyright International Atlantic Economic Society 2003

Suggested Citation

  • Richard Cebula, 2003. "Tax evasion as ade facto vote of disapproval of PAC contributions," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 31(4), pages 338-347, December.
  • Handle: RePEc:kap:atlecj:v:31:y:2003:i:4:p:338-347 DOI: 10.1007/BF02298492
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    References listed on IDEAS

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    1. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, Springer;International Atlantic Economic Society, pages 186-202.
    2. Alm, James & Jackson, Betty & McKee, Michael, 1992. "Institutional Uncertainty and Taxpayer Compliance," American Economic Review, American Economic Association, vol. 82(4), pages 1018-1026, September.
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    Cited by:

    1. Richard Cebula, 2005. "Strong Presidential Approval or Disapproval Influencing the Expected Benefits of Voting and the Voter Participation Rate," Atlantic Economic Journal, Springer;International Atlantic Economic Society, pages 159-167.
    2. Richard Cebula & Daniel Hulse, 2007. "The Poll Results Hypothesis," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 35(1), pages 33-41, March.
    3. Richard J. Cebula & Gordon Tullock, 2006. "An Extension of the Rational Voter Model," Chapters,in: The Elgar Companion to Public Economics, chapter 15 Edward Elgar Publishing.

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