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Who does and doesn't pay taxes?

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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 ISSN 0143-5671.

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Official URL: https://doi.org/10.1111/1475-5890.12257

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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
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HJ Public Finance
H Social Sciences > HV Social pathology. Social and public welfare
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
Dates:
DateEvent
March 2022Published
8 February 2021Available
30 December 2020Accepted
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
Date of first compliant deposit: 15 January 2021
Date of first compliant Open Access: 8 February 2023
RIOXX Funder/Project Grant:
Project/Grant IDRIOXX Funder NameFunder ID
ES/M010147/1[ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
ES/K005944/1[ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
ES/L011719/1 [ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
ES/S007121/1[ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
ES/M500434/1 [ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
ES/T502054/1[ESRC] Economic and Social Research Councilhttp://dx.doi.org/10.13039/501100000269
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