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Who does and doesn’t pay taxes?

Arun Advani

CAGE Online Working Paper Series from Competitive Advantage in the Global Economy (CAGE)

Abstract: We use administrative tax data from audits of self-assessment tax returns to understand what types individuals are most likely to be non-compliant. Non-compliance is common, with one-third of taxpayers underpaying by some amount, although half of aggregate under-reporting is done by just 2% of taxpayers. Third party reporting reduces non-compliance, while working in a cash-prevalent industry increases it. However, compliance also varies significantly with individual characteristics: non-compliance is higher for men and younger people. These results matter for measuring inequality, for understanding taxpayer behaviour, and for targeting audit resources.

Keywords: JEL; Classification: (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-acc, nep-cwa, nep-iue, nep-pbe and nep-pub
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