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Advani, Arun (2022) Who does and doesn't pay taxes? Fiscal Studies, 43 (1). pp. 5-22. doi:10.1111/1475-5890.12257
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Official URL: https://doi.org/10.1111/1475-5890.12257
Abstract
We use administrative tax data from audits of self‐assessment tax returns to understand what types individuals are most likely to be non‐compliant. Non‐compliance is common, with one‐third of taxpayers underpaying by some amount, although half of aggregate under‐reporting is done by just 2% of taxpayers. Third party reporting reduces non‐compliance, while working in a cash‐prevalent industry increases it. However, compliance also varies significantly with individual characteristics: non‐compliance is higher for men and younger people. These results matter for measuring inequality, for understanding taxpayer behaviour, and for targeting audit resources.
| Item Type: | Journal Article | |||||||||||||||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HJ Public Finance H Social Sciences > HV Social pathology. Social and public welfare |
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| Divisions: | Faculty of Social Sciences > Economics | |||||||||||||||||||||
| Library of Congress Subject Headings (LCSH): | Tax accounting, Tax planning , Taxation , Tax administration and procedure , Tax collection , Tax evasion | |||||||||||||||||||||
| Journal or Publication Title: | Fiscal Studies | |||||||||||||||||||||
| Publisher: | Wiley-Blackwell Publishing, Inc | |||||||||||||||||||||
| ISSN: | 0143-5671 | |||||||||||||||||||||
| Official Date: | March 2022 | |||||||||||||||||||||
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| Volume: | 43 | |||||||||||||||||||||
| Number: | 1 | |||||||||||||||||||||
| Page Range: | pp. 5-22 | |||||||||||||||||||||
| DOI: | 10.1111/1475-5890.12257 | |||||||||||||||||||||
| Status: | Peer Reviewed | |||||||||||||||||||||
| Publication Status: | Published | |||||||||||||||||||||
| Reuse Statement (publisher, data, author rights): | This is the peer reviewed version of the following article: Advani, A. (2021), Who does and doesn't pay taxes?. Fiscal Studies., which has been published in final form at https://doi.org/10.1111/1475-5890.12257. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. | |||||||||||||||||||||
| Access rights to Published version: | Restricted or Subscription Access | |||||||||||||||||||||
| RIOXX Funder/Project Grant: |
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