Political alignment, attitudes toward Government, and tax evasion Julie Berry Cullen, Nicholas Turner and Ebonya Washington
By: Cullen, Julie Berry
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Contributor(s): Turner, Nicholas | Washington, Ebonya.
Material type: 
ArticlePublisher: 2021Subject(s): EVASION FISCAL | GOBIERNO | IDEOLOGIAS | CONTRIBUYENTES | CONDUCTA | ESTADOS UNIDOS
In:
American Economic Journal : Economic Policy v. 13, n. 3, August 2021, p. 135-166Summary: 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.
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| OP 2135/2021/2-5 The costs of corporate tax complexity | OP 2135/2021/3 American Economic Journal : Economic Policy | OP 2135/2021/3-1 Unit sales and price effects of preannounced consumption tax reforms | OP 2135/2021/3-2 Political alignment, attitudes toward Government, and tax evasion | OP 2135/2021/4 American Economic Journal : Economic Policy | OP 2135/2021/4-1 The Internet as a tax haven? | OP 2135/2021/4-2 Corporate taxation under weak enforcement |
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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.
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