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Redistribution through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
Bishop, John A.; Formby, John P.; Lambert, Peter - In: Public Finance Review 28 (2000) 4, pp. 335-350
This article uses the unique Taxpayer Compliance Measurement Program (TCMP) micro data to study the equity effects of noncompliance. The authors access 4 years of TCMP data: 1979, 1982, 1985, and 1988. The TCMP data allows the authors to observe income and taxes before and after a tax audit. To...
Persistent link: https://www.econbiz.de/10010552819
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Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
Bishop, John A.; Formby, John P.; Lambert, Peter - Department of Economics, East Carolina University - 1999
Persistent link: https://www.econbiz.de/10005791092
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Redistribution Through the Income Tax : the Vertical and Horizontal Effects of Noncompliance and Tax Evasion
Bishop, John A.; Formby, John P.; Lambert, Peter - In: Public finance review : PFR 28 (2000) 04, pp. 335-350
Persistent link: https://www.econbiz.de/10006091795
Cover Image
Redistribution Through the Income Tax: The Vertical and Horizontal Effects of Noncompliance and Tax Evasion
Bishop, John A.; Formby, John P.; Lambert, Peter - In: Public finance quarterly : PFQ 28 (2000) 4, pp. 335-350
Persistent link: https://www.econbiz.de/10005957665