Johns, Andrew; Slemrod, Joel - In: National Tax Journal 63 (2010) 3, pp. 397-418
This paper uses newly available data from the IRS to assess the distributional consequences of U.S. federal income tax noncompliance for the tax year 2001. We find that, when taxpayers are arrayed by their estimated "true" income, defined as reported income adjusted for underreporting, the ratio...