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Redistribution through the income tax : the vertical and horizontal effects of non-compliance and tax evasion
| Content Provider | Semantic Scholar |
|---|---|
| Author | Lambert, Peter |
| Copyright Year | 1999 |
| Abstract | This paper uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. We access four years of TCMP data, 1979, 1982, 1985, and 1988. The TCMP data allows use to observe income and taxes before and after a tax audit. In order to generate a range of scalar estimates of the redistributive impact of more complete compliance we employ the family of extended Gini and concentration coefficients. We find that the vertical equity effects of noncompliance are very small or negative; however, there is a considerable amount of horizontal inequity generated by noncompliance and in this sense more complete auditing of tax returns could improve the fairness of the tax system. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.york.ac.uk/depts/econ/dp/9913.pdf |
| Language | English |
| Access Restriction | Open |
| Subject Keyword | Biomechanical compliance Coefficient Estimated Evasion (network security) Fairness measure Income Tax OpenMP |
| Content Type | Text |
| Resource Type | Article |
