Searching for ghosts: Who are the nonfilers and how much tax do they owe?

Journal of Public Economics

Volumn 81, Issue 1, 2001, Pages 25-50

  Erard, Brian ^a   Ho, Chih Chin ^b  

^a B Erard and Associates   (United States)

^b Internal Revenue Service   (United States)

Author keywords

Ghost; H24; H26; H31; Income tax; Nonfiler Tax evasion; Tax avoidance

Indexed keywords

EID: 0042868858     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(00)00132-8     Document Type: Article

References (21)

1. Andreoni J., Erard B., Feinstein J.S. Tax compliance. Journal of Economic Literature. 36:(2):1998;818-860.
2. Allingham M.G., Sandmo A. Income tax evasion: a theoretical analysis. Journal of Public Economics. 1:(3/4):1972;323-338.
3. Alm J., Bahl R., Murray M.N. Tax base erosion in developing countries. Economic Development and Cultural Change. 39:(4):1991;849-872.
4. Blumenthal M., Slemrod J. The compliance cost of the U.S. individual income tax system: a second look after tax reform. National Tax Journal. 45:(2):1992;185-202.
5. Cowell F.A. Cheating the Government: The Economics of Evasion. 1990;M.I.T. Press, Cambridge.
6. Cowell F.A., Gordon J.P.F. Auditing with ghosts. Fiorentini G., Peltzman S. The Economics of Organised Crime. 1995;185-196 Cambridge University Press, Cambridge.
7. Crane S.E., Nourzad F. An empirical analysis of factors that distinguish those who evade on their tax return from those who do not file a return. Public Finance/Finances, Publiques. 49:(Supplement):1993;106-118.
8. Cross R.B., Shaw G.K. On the economics of tax aversion. Public Finance. 37:1982;36-47.
9. Engel, E.M.R.A., Hines Jr., J.R., 1999. Understanding tax evasion dynamics. N.B.E.R. Working Paper No. W6903.
10. Erard B. The influence of tax audits on reporting behavior. Slemrod J. Why People Pay Taxes: Tax Compliance and Enforcement. 1992;95-114 The University of Michigan Press, Ann Arbor.
11. Erard B. Self-selection with measurement errors: a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance. Journal of Econometrics. 52:(2):1997;163-197.
12. Graeber, M.J., Nichols, B.L., Sparrow, D., 1992. Characteristics of delinquent returns. U.S. Department of the Treasury, Internal Revenue Service, The IRS Research Bulletin, Publication 1500, pp. 38-46.
13. Manski C., Lerman S. The estimation of choice probabilities from choice-based samples. Econometrica. 45:1977;1977-1988.
14. Mantel N., Brown C. A logistic reanalysis of Ashford and Bowden's data on respiratory symptoms in British coal miners. Biometrics. 22:1973;649-665.
15. Morimune K. Comparisons of normal and logistic models in the bivariate dichotomous analysis. Econometrica. 47:1979;957-975.
16. Murphy K.M., Topel R.H. Estimation and inference in two-step econometric models. Journal of Business and Economic Statistics. 3:1985;370-377.
17. Nerlove, M., Press, S.J., 1983. Univariate and multivariate log-linear and logistic models. Rand Corporation Working Paper Number R-1306-eda/nih.
18. Simon C.P., Witte A.D. Beating the System: The Underground Economy. 1982;Auburn House, Boston.
19. Slemrod, J., 1995. A general model of the behavioral response to taxation. Mimeo, University of Michigan.
20. Yitzhaki S. A note on income tax evasion: a theoretical analysis. Journal of Public Economics. 3:(2):1974;201-202.
21. U.S. Internal Revenue Service, 1996. Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992. U.S. Department of the Treasury, Internal Revenue Service, Publication 1415 (Rev. 4-96), Washington, D.C.