determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio … (GCR) model to estimate a time series of unreported income as our measure of tax evasion, we find that 18-23 % of total … reportable income may not properly be reported to the IRS. This gives rise to a 2009 “tax gap” in the range of $390-$537 billion …

production and distribution of illegal goods and services, and for transactions earning income that is not reported to the IRS … the size of the U.S. unreported economy as measured by the amount of income that is not properly reported to the IRS. By … 2010, we estimate that legal and illegal source unreported income” is $1.9 - $2.4 trillion, implying a “tax gap” in the …

federal income tax evasion in the U.S. Employing the most recent data we find that 18-19% of total reportable income is not …-2008, 1970-2008, and 1980-2008. It is found across study periods that income tax evasion is an increasing function of the average … effective federal income tax rate, the unemployment rate, public dissatisfaction with government, and per capita real GDP …

.S. President, the higher the degree of aggregate federal personal income tax evasion in the U.S. Using annual data on aggregate … federal personal income tax evasion for the period 1960-2001 compiled by Feige, with 2001 being the most recent year for which … these data are currently available, and allowing for such factors as federal income tax rates, IRS tax return audit rates …

personal income tax evasion in the U.S. Using annual data on aggregate personal income tax evasion for the period 1961 … income tax rates, IRS tax return audit rates, the Vietnam War, and the Watergate scandal, it is found that income tax evasion …