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政治一致性、对政府的态度与逃税

Political Alignment, Attitudes Toward Government, and Tax Evasion
American Economic Journal: Economic Policy · 2021 · Julie Berry Cullen、Nicholas Turner、Ebonya Washington

中文摘要

我们考察对政府的态度是否在美国个人所得税逃税中发挥因果作用。由于换届选举使党派倾向县的选民在与总统所属政党的一致与不一致之间转换,我们发现,在政治一致的情况下,(i) 纳税人申报更易逃税的所得形式;(ii) 可疑的劳动所得税抵免(EITC)申报减少;(iii) 被触发审计以及被审计认定欠缴额外税款的案例减少。结合政治一致会带来对税收和支出更正面看法的证据,我们的结果为"对政府的正面看法会降低逃税"提供了现实世界的证据。

Abstract

We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion.
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