THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE
THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE
复制标题
所得税违规行为的分布
作者：
A. Johns;J. Slemrod
本文使用美国国税局最新提供的数据来评估2001纳税年度美国联邦所得税不合规的分配后果。我们发现，当纳税人按他们估计的“真实”收入（定义为经少报调整的报告收入）排列时，总的误报收入与真实收入的比例通常随着收入的增加而增加，尽管在调整后总收入在99.0至99.5百分位的纳税人中，它达到峰值。与之形成鲜明对比的是，低收入纳税人少报的税收与真实税收的比例最高。
This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We find that, when taxpayers are arrayed by their estimated "true "income, defined as reported income adjusted for underreporting, the ratio of aggregate misreported income to true income generally increases with income, although it peaks among taxpayers with adjusted gross income in the 99.0 to 99.5 percentile. In sharp contrast, the ratio of underreported tax to true tax is highest for lower-income taxpayers.