Who does and doesn't pay taxes?
Who does and doesn't pay taxes?
复制标题
DOI：
10.1111/1475-5890.12257
复制
发表时间：
2021-06-01
期刊：
影响因子：
7.3
通讯作者：
Advani, Arun
中科院分区：
文献类型：
--
作者：
Advani, Arun
我们使用来自自我评估纳税申报表审计的行政税务数据，以了解哪些类型的个人最有可能不合规。不遵守规定的情况很常见，三分之一的纳税人少缴了一定数额的税款，尽管少报总数的一半是由2%的纳税人完成的。第三方报告减少了不遵守行为，而在现金盛行的行业工作则增加了不遵守行为。然而，遵守行为也因个人特征而存在显著差异：男性和年轻人的不遵守行为更高。这些结果对于衡量不平等、理解纳税人行为和确定审计资源的目标都很重要。
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 per cent 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.