Differential taxation and tax evasion by small business

被引：1
|
作者：
Joulfaian, D [1 ]
Rider, M
机构：
[1] US Dept Treasury, Off Tax Anal, Chilung 20220, Taiwan
[2] Georgia State Univ, Sch Policy Studies, Atlanta, GA 30303 USA
来源：
NATIONAL TAX JOURNAL | 1998年 / 51卷 / 04期
关键词：
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper examines the compliance pattern of small businesses, using pooled 1985 and 7988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that differential taxation due to self-employment taxes (SECA) plays an important role in explaining the observed disparity in voluntary reporting compliance among sources of self-employment income.
引用
收藏
页码：675 / 687
页数：13
相关论文
共 50 条
  • [1] TAX EVASION AND DIFFERENTIAL TAXATION OF LABOR AND CAPITAL INCOME
    MCCALEB, TS
    PUBLIC FINANCE-FINANCES PUBLIQUES, 1976, 31 (02): : 287 - 294
  • [2] Tax Evasion and Capital Taxation
    Rotberg, Shahar
    Steinberg, Joseph B.
    JOURNAL OF POLITICAL ECONOMY, 2024, 132 (07) : 2488 - 2529
  • [3] Double taxation and tax evasion
    Coates, WH
    JOURNAL OF THE ROYAL STATISTICAL SOCIETY, 1929, 92 : 585 - 593
  • [4] Tax evasion and tax amnesties in regional taxation
    Angeli, Andrea
    Lattarulo, Patrizia
    Palmieri, Eugenio
    Pazienza, Maria Grazia
    ECONOMIA POLITICA, 2023, 40 (01) : 343 - 369
  • [5] Tax evasion and tax amnesties in regional taxation
    Andrea Angeli
    Patrizia Lattarulo
    Eugenio Palmieri
    Maria Grazia Pazienza
    Economia Politica, 2023, 40 : 343 - 369
  • [6] TAX EVASION UNDER DIFFERENTIAL TAXATION - THE ECONOMICS OF INCOME SOURCE MISREPORTING
    YANIV, G
    JOURNAL OF PUBLIC ECONOMICS, 1990, 43 (03) : 327 - 337
  • [7] Indirect Taxation, Tax Evasion and Profts*
    Fanti, Luciano
    Buccella, Domenico
    HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS, 2022, 242 : 91 - 109
  • [8] TAX EVASION AND OPTIMAL COMMODITY TAXATION
    CREMER, H
    GAHVARI, F
    JOURNAL OF PUBLIC ECONOMICS, 1993, 50 (02) : 261 - 275
  • [9] Double taxation and tax evasion.
    Coates, WH
    JOURNAL OF THE ROYAL STATISTICAL SOCIETY, 1925, 88 : 403 - 427
  • [10] AN ANALYSIS OF OPTIMAL TAXATION WITH TAX EVASION
    YAMADA, M
    PUBLIC FINANCE-FINANCES PUBLIQUES, 1990, 45 (03): : 470 - 490
12345