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

Employer Tax Evasion in the Unemployment Insurance Program

Listed author(s):
  • Blakemore, Arthur E, et al
Registered author(s):

    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.

    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://dx.doi.org/10.1086/209809
    File Function: full text
    Download Restriction: Access to full text is restricted to JSTOR subscribers. See http://www.jstor.org for details.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

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

    Volume (Year): 14 (1996)
    Issue (Month): 2 (April)
    Pages: 210-230

    as
    in new window

    Handle: RePEc:ucp:jlabec:v:14:y:1996:i:2:p:210-30
    Contact details of provider: Web page: http://www.journals.uchicago.edu/JOLE/

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    as
    in new window


    1. Jonathan S. Feinstein, 1991. "An Econometric Analysis of Income Tax Evasion and its Detection," RAND Journal of Economics, The RAND Corporation, vol. 22(1), pages 14-35, Spring.
    2. -, 1992. "Economic survey of Puerto Rico 1991," Oficina de la CEPAL en Washington (Estudios e Investigaciones) 28936, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    3. Anonymous, 1992. "Economic forecast overview and summary table," Reserve Bank of New Zealand Bulletin, Reserve Bank of New Zealand, vol. 55, june.
    4. -, 1992. "International economic highlights 1991," Oficina de la CEPAL en Washington (Estudios e Investigaciones) 28935, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    5. Perkins, J.O.N., 1992. "Public Finance and Macroeconomic Policy," Economic Analysis and Policy, Elsevier, vol. 22(1), pages 1-19.
    6. Flanagan, Robert J, 1989. "Compliance and Enforcement Decisions under the National Labor Relations Act," Journal of Labor Economics, University of Chicago Press, vol. 7(3), pages 257-280, July.
    7. Anonymous, 1992. "New Zealand economic chronology 1991," Reserve Bank of New Zealand Bulletin, Reserve Bank of New Zealand, vol. 55, march.
    8. Anonymous, 1992. "Economic notes," Reserve Bank of New Zealand Bulletin, Reserve Bank of New Zealand, vol. 55, Septemebe.
    9. Ashenfelter, Orley & Smith, Robert S, 1979. "Compliance with the Minimum Wage Law," Journal of Political Economy, University of Chicago Press, vol. 87(2), pages 333-350, April.
    10. -, 1992. "Evolución de la economía brasileña," Informe Estadístico – Oficina de la CEPAL en Brasilia 28080, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    11. Anonymous, 1992. "Economic forecasts overview and summary table," Reserve Bank of New Zealand Bulletin, Reserve Bank of New Zealand, vol. 55, December.
    12. N/A, 1992. "I Statistics on Chinese Economy in 1991 ," China Report, , vol. 28(2), pages 171-179, May.
    Full references (including those not matched with items on IDEAS)

    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:ucp:jlabec:v:14:y:1996:i:2:p:210-30. 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: (Journals Division)

    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.