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Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance

Dubin, Jeffrey A. and Graetz, Michael J. and Wilde, Louis L. (1987) Are we a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance. Social Science Working Paper, 626. California Institute of Technology , Pasadena, CA. (Unpublished)

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The theoretical basis for the economic approach to tax compliance has, at least until recently, been inadequate, and the limited empirical work based on it is seriously flawed. In this paper we briefly review both, as well as new theoretical and, especially, empirical work on the tax compliance problem. With respect to the latter we present preliminary results based cm a state-level, time-series, cross-section data set drawn in part from the annual reports of the Commissioner of Internal Revenue.

Item Type:Report or Paper (Discussion Paper)
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Additional Information:Published as Dubin, Jeffrey A., Michael J. Graetz, and Louis L. Wilde. "Are we a nation of tax cheaters? New econometric evidence on tax compliance." The American Economic Review 77.2 (1987): 240-245.
Group:Social Science Working Papers
Subject Keywords:Tax audits, Taxes, Taxpaying, Income taxes, Tax noncompliance, Datasets, Business audits, Tax law, Tax collection, Tax evasion
Series Name:Social Science Working Paper
Issue or Number:626
Record Number:CaltechAUTHORS:20170911-170537748
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:81334
Deposited By: Jacquelyn Bussone
Deposited On:12 Sep 2017 18:47
Last Modified:03 Oct 2019 18:41

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