David Campbell and Michael Parisi are economists with the Individual Statistics Branch Returns Analysis Section. This article was written under the direction of Jeff Hartzok, Chief. T axpayers filed 130.3 million returns for Tax Year 2001, of which almost 94.8 million (or 72.8 percent) were classified as taxable returns. Adjusted gross income (AGI) on taxable returns fell 4.0 percent to $5,847 ...

Social scientists and philosophers have been concerned with issues surrounding the distribution of income or income inequality for over 200 years—the economist and philosopher Adam Smith discussed these issues as early as 1776. Academic writers have been writing on income inequality measurement issues for at least a century. Policy makers have also long been interested in income inequality issu...

Recent aggregate tests of the impact of taxes on long-run growth rates in OECD countries remain vulnerable to two criticisms. First, they typically use ‘an aggregate average rate, or constructed marginal rate, that probably does not affect the rate that any particular economic decision maker is facing’ (Myles, 2007, p.89). Second, despite increased testing of corporate tax effects, the models e...

We explore whether the decision to evade federal personal income taxes depends on the taxpayer’s level of approval of government. We first demonstrate using survey data the positive association between political alignment with the current president and the respondent’s trust in the administration and support for government taxation and spending. We then show using IRS tax return data and county...

Tax administrations in most countries have more corporate and personal information than any other government office. Data mining techniques can be used in many different problems due to the large amount of tax returns received every year. In the present work we show an essay of the Brazilian Tax Administration on using Bayesian networks to predict taxpayers behavior based on historical analysis...

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy, more specifically. Next, we move to the county level, and measure tax behavior as elections, d...

Personal income tax is a imposed on personal subjects received or earned in one year and has been regulated Law no. 36 of 2008 concerning Income Tax. In this study using qualitative descriptive method, namely collecting available data, compiling it, studying then conducting further analysis regarding the calculation, deposit reporting Tax taxpayers registered at The Pratama Bandung Tegalega Ser...

We ask whether attitudes toward government play a causal role in the evasion of U.S. personal income taxes. We first use individual-level survey data to demonstrate a link between sharing the party of the president and trust in the administration generally and opinions on taxation and spending policy, more specifically. Next, we move to the county level, and measure tax behavior as elections, d...