Political Alignment, Attitudes Toward Government, and Tax Evasion

• 成果类型: Article
• 署名作者: Cullen, Julie Berry; Turner, Nicholas; Washington, Ebonya
• 署名单位: University of California System; University of California San Diego; Federal Reserve System - USA; Federal Reserve System Board of Governors; Yale University
• 刊物名称: AMERICAN ECONOMIC JOURNAL-ECONOMIC POLICY
• ISSN/ISSBN: 1945-7731
• DOI: 10.1257/pol.20190409
• 发表日期: 2021
• 页码: 135-166
• 关键词: cognitive-dissonance; determinants; partisanship; president; rates

摘要

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.