Differential Taxation and TaxEvasion by Small Business

David Joulfaian () and Mark Rider

National Tax Journal, 1998, vol. 51, issue 4, 675-87

Abstract: This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 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.

Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:51:y:1998:i:4:p:676-87

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