Examines the impact of marginal tax rates, which incorporate the earned income tax credit as it existed in 1988, on the reporting of income by low-level taxpayers. Concludes that the amount of income underreported does not appear to be affected by the relatively high marginal tax rates which...

Researchers often rely on self–reported tax data to gauge the effect of taxes on economic activity. These data, however, are subject to measurement errors in the presence of tax evasion. We find evidence that estimated income and tax price elasticities are biased due to errors–in variables...

This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that...

This paper examines the pattern of income mobility during the 1980s and the mid 1990s. It employs a panel of individual income tax returns for the years 1979 through 1995 to study this pattern, and explore whether income mobility has increased during the period. We focus on working age...

Researchers often rely on self-reported tax data to gauge the effect of taxes on an economic activity. Such data are subject to measurement errors when individuals intentionally misreport their attributes for tax purposes. To the extent that these intentional reporting errors vary with the tax...

This paper examines the impact of marginal tax rates, which incorporate the earned income tax credit (EITC) as it existed in 1988, on the reporting of income by low-income taxpayers. We generally find that misreported income is not affected by tax rates, except for proprietors. Negative marginal...

This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that...

This paper examines the pattern of income mobility during the 1980s and the mid 1990s. It employs a panel of individual income tax returns for the years 1979 through 1995 to study this pattern, and explore whether income mobility has increased during the period. We focus on working age...