Using the most current data available, this study seeks to identify any new as well as traditional determinants of personal income tax evasion. A variety of empirical estimates find that income tax rates, the IRS audit rate and IRS penalty interest rates, and the unemployment rate all influence...

This study empirically examines the impact of federal income tax rates, IRS penalties on unpaid tax liabilities, and audit rates by the Internal Revenue Service on the size of the underground economy in the United States. Recent data generated by Edgar Feige are used to measure the size of the...

This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present...

This study empirically investigates the impact of a variety of factors on income tax evasion in the United States over the period 1973 to 1997. The aggregate estimates indicate that federal income tax evasion may be an increasing function of the federal personal income tax rate and the...

Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax evasion over the period 1970-2008. In this study, we use...