000			01562nab a2200289 c 4500
999			_c144665 _d144665
003			ES-MaIEF
005			20210920132255.0
007			ta
008			210920s2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_911788 _aCullen, Julie Berry
245		0	_aPolitical alignment, attitudes toward Government, and tax evasion _c Julie Berry Cullen, Nicholas Turner and Ebonya Washington
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aWe 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.
650		4	_aEVASION FISCAL _944029
650		4	_aGOBIERNO _944995
650		4	_aIDEOLOGIAS _945520
650		4	_941169 _aCONTRIBUYENTES
650		4	_940546 _aCONDUCTA
650		4	_aESTADOS UNIDOS _942888
700	1		_959192 _aTurner, Nicholas
700			_94098 _aWashington, Ebonya
773	0		_9165674 _oOP 2135/2021/3 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 3, August 2021, p. 135-166
942			_cART