Cullen, Julie Berry
Political alignment, attitudes toward Government, and tax evasion / Julie Berry Cullen, Nicholas Turner and Ebonya Washington .-- , 2021
Resumen.
Bibliografía.
We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion.
EVASION FISCAL
GOBIERNO
IDEOLOGIAS
CONTRIBUYENTES
CONDUCTA
ESTADOS UNIDOS
Turner, Nicholas
Washington, Ebonya
American Economic Journal : Economic Policy 1945-7731v. 13, n. 3, August 2021, p. 135-166
Political alignment, attitudes toward Government, and tax evasion / Julie Berry Cullen, Nicholas Turner and Ebonya Washington .-- , 2021
Resumen.
Bibliografía.
We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion.
EVASION FISCAL
GOBIERNO
IDEOLOGIAS
CONTRIBUYENTES
CONDUCTA
ESTADOS UNIDOS
Turner, Nicholas
Washington, Ebonya
American Economic Journal : Economic Policy 1945-7731v. 13, n. 3, August 2021, p. 135-166