Political Alignment, Attitudes toward Government, and Tax Evasion
Julie Cullen,
Nicholas Turner and
Ebonya Washington
American Economic Journal: Economic Policy, 2021, vol. 13, issue 3, 135-66
Abstract:
We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion.
JEL-codes: D72 H24 H26 H31 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (11)
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Related works:
Working Paper: Political Alignment, Attitudes Toward Government, and Tax Evasion (2021)
Working Paper: Political Alignment, Attitudes Toward Government and Tax Evasion (2018)
Working Paper: Political Alignment, Attitudes Toward Government and Tax Evasion (2018)
Working Paper: Political Alignment, Attitudes Toward Government and Tax Evasion (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:aea:aejpol:v:13:y:2021:i:3:p:135-66
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DOI: 10.1257/pol.20190409
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