Determinants of aggregate income-tax-evasion behavior: the case of the US

Article Abstract:

The determinants of aggregate income-tax-evasion behavior as reflected in the size of the underground economy have been analyzed. These factors include the federal personal income tax rate, the social security tax rate, the federal corporation income tax rate, the public's dissatisfaction with the government, IRS audit rates and IRS penalty assessments on detected unreported income. The results showed that the size of the underground economy is an increasing function of federal personal income tax rate, the social security tax rate and the public's dissatisfaction with the government. However, the size is a decreasing function of IRS penalty payments on unpaid taxes.

Research, Underground economy

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Impact of income-detection technology and other factors on aggregate income tax evasion, the case of the United States

Article Abstract:

The greater the benefit to be derived from evasion of Income tax by under reporting or by not reporting it according to income tax rates, the greater the degree of the violation. This paper adds the public's dissatisfaction and the government technological efficiency in detecting taxable income to the equation.

Investigations, Beliefs, opinions and attitudes, Technology application, Income tax, Consumers, Attitudes, Governmental investigations, Government investigations

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The developing recession in the United States

Article Abstract:

This paper forecasts a recession in the United States according to economic indicators. It goes on to say that even if there be adequate expansion of demand for a reversal towards economic growth, the aggregate demand must be balanced and managed by stocks of foreign and domestic debt.

Forecasts and trends, Econometrics, Economic indicators, Recessions, Demand (Economics)

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