Who does and doesn’t pay taxes?
CAGE Online Working Paper Series from Competitive Advantage in the Global Economy (CAGE)
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.
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https://warwick.ac.uk/fac/soc/economics/research/c ... tions/wp530.2020.pdf
Working Paper: Who does and doesn’t pay taxes? (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:cge:wacage:530
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