IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Aggregate Income Tax Evasion: Empirical Results Using new IRS Data for the U.S. - L’evasione aggregata del reddito: risultati empirici ottenuti utilizzando i nuovi dati IRS per gli USA

Listed author(s):

This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current data available from the IRS. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present study seeks to identify any new as well as traditional determinants of domestic personal income tax evasion. Aside from investigating the most commonly recognized factors that allegedly influence tax evasion, such as a measure of income tax rates and IRS audit rate and penalty interest rate levels, the tax free interest rate yield, the public’s job approval rating of the President, the unemployment rate, the Tax Reform Act of 1986, and the public’s dissatisfaction with government per se are included in the analysis, along with two variables previously unstudied in a purely time-series context, namely, the percentage of filed tax returns that include itemized deductions and the real interest rate yield on Moody’s Baa-rated long term corporate bonds. With the exception of the IRS audit rate, all of these factors are found to significantly influence the aggregate degree of personal income taxation over the 39-year period from 1967 through 2005, the most recent several years of which have not been previously investigated. - Questo studio esamina le determinanti dell’evasione aggregata dell’imposta sui redditi personali negli USA sulla base degli ultimi dati disponibili forniti dall’Internal Revenue Service (IRS). Nel 2010 l’IRS ha reso noti nuovi dati su tale evasione relativi all’anno 2005. Tramite l’utilizzo di questi dati questo lavoro cerca di individuare nuovi elementi – in aggiunta a quelli già noti – che portano all’evasione delle tasse personali sul reddito. Oltre a investigare i fattori che notoriamente influenzano l’evasione fiscale (quali la percentuale delle imposte sul reddito, la quota di dichiarazioni controllate formalmente dall’IRS e il valore delle sanzioni inflitte), sono inclusi nell’analisi il rendimento dei tassi di interesse tax free, il livello di approvazione dell’operato del Presidente, il tasso di disoccupazione, il Tax Reform Act del 1986 e il livello di insoddisfazione nei confronti del Governo, insieme a due variabili mai considerate precedentemente in un contesto puramente time-series: la percentuale di dichiarazioni dei redditi che includono deduzioni dettagliate e il tasso di rendimento reale dei corporate bond a lungo termine con rating Moody Baa. Fatta eccezione per il tasso di audit dell’IRS, tutti questi fattori risultano aver influenzato significativamente il grado aggregato di imposta sui redditi personali del trentennio 1976-2005.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.iei1946.it/RePEc/ccg/CEBULA%20423_443.pdf
File Function: Full text
Download Restriction: no

Article provided by Camera di Commercio Industria Artigianato Agricoltura di Genova in its journal Economia Internazionale / International Economics.

Volume (Year): 64 (2011)
Issue (Month): 4 ()
Pages: 423-443

as
in new window

Handle: RePEc:ris:ecoint:0630
Contact details of provider: Postal:
Via Garibaldi 4, 16124 Genova, Italy

Phone: +39 010 27041
Fax: +39 010 2704222
Web page: http://www.iei1946.it/it/index.php
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ris:ecoint:0630. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Angela Procopio)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.