A Study of Admitted Income Tax Evasion
Tóm tắt
A sample survey of 800 Oregon adults showed that nearly one in four admit they practice evasion. Higher percentages were found for people who were young, with low income, male, and who believed their chance of getting caught was low. Occupational prestige and belief that the tax system is unfair were unrelated to noncompliance. Differential opportunities to practice evasion is a promising explanation, and the deterrent effect of penalties seems uncertain. The evidence suggests conceptualizing tax evasion as a white-collar crime by the nature of the violation and not by the characteristics of the offender.
Từ khóa
Tài liệu tham khảo
1973, Census of Population: 1970 Vol. 1 Characteristics of the Population, Part 39 Oregon
TITTLE, 1977, Social Class and Criminality, Social Forces, 474
1973, Internal Revenue Service Manual
HOFFMAN-BUSTAMANTE, 1973, The Nature of Female Criminality, Issues in Criminology, 117
SCHWARTZ, 1967, On Legal Sanctions, University of Chicago Law Review, 274
1975a, Annual Report
1975b, Internal Revenue Code, 1954
VOGEL, 1974, Taxation and Public Opinion in Sweden: An Interpretation of Recent Survey Data, National Tax Journal, 499
BALL, 1960, Social Structure and Rent-Control Violations, American Journal of Sociology, 598
FERBER, 1976, Women: The New Reserve Army of the Unemployed, Signs: Journal of Women in Culture and Society, 213
BARLOW, 1966, Economic Behavior of The Affluent
STRUMPEL, 1969, Quantitative Analysis in Public Finance
KATZ, 1977, Bias in the Prosecution of White- and Blue-Collar Crime
TITTLE, 1973, Sanctions and Deviance: Evidence and Remaining Questions, Law and Society Review, 371
EDELHERTZ, 1970, The Nature, Impact and Prosecution of White-Collar Crime
EDELHERTZ, 1977, The Investigation of White-Collar Crime
SPICER, 1976, Understanding Tax Evasion, Public Finance, 295
1976, Historical Statistics of the United States: Colonial Times to 1970
SUTHERLAND, 1949, White-Collar Crime
GROVES, 1958, Empirical Studies of Income-Tax Compliance, National Tax Journal, 291
IREY, 1948, The Tax Dodgers
SLOVIC, 1977, Cognition and Social Behavior
SUTHERLAND, 1970, Criminology
VAN DUZEN, 1975, Basic Background Items for U.S. Household Surveys
ERICKSON, 1977, The Deterrence Doctrine and the Perceived Certainty of Legal Punishments, American Sociological Review, 305
MASON, 1975, Knowledge, Evasion and Public Support for Oregon's Tax System