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README.pdf application/pdf 205.3 KB 05/04/2020 04:04:PM

Project Citation: 

Cullen, Julie Berry, Turner, Nicholas, and Washington, Ebonya. Data and Code for: POLITICAL ALIGNMENT, ATTITUDES TOWARD GOVERNMENT AND TAX EVASION. Nashville, TN: American Economic Association [publisher], 2021. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2021-07-20. https://doi.org/10.3886/E118084V1

Project Description

Summary:  View help for Summary We provide real-world evidence that a positive outlook on government lowers tax evasion.Using individual-level survey data we demonstrate a link between sharing the party of the president and opinions on taxation and spending. We then measure county tax behavior as turnover elections push voters in partisan counties into and out of alignment with the party of the president. As a county moves into alignment we find 1) taxpayers report more easily-evaded forms of income; 2) suspect EITC claims decrease; and 3) audits triggered and audits found to owe additional taxes decrease.

Scope of Project

Subject Terms:  View help for Subject Terms tax evasion; tax morale
JEL Classification:  View help for JEL Classification
      D72 Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H26 Tax Evasion and Avoidance
      H30 Fiscal Policies and Behavior of Economic Agents: General
Geographic Coverage:  View help for Geographic Coverage United States counties
Time Period(s):  View help for Time Period(s) 1989 – 2012
Collection Date(s):  View help for Collection Date(s) 2014 – 2019
Universe:  View help for Universe All counties that were in existence all years.
Data Type(s):  View help for Data Type(s) administrative records data; aggregate data; census/enumeration data; geographic information system (GIS) data; survey data


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