Tax noncompliance: The role of tax morale in smokers' behavior

IF 1.9 4区经济学 Q2 ECONOMICS

Contemporary Economic Policy Pub Date : 2023-02-17 DOI:10.1111/coep.12604

James E. Prieger

引用次数: 0

Abstract

Measuring and predicting compliance with tax obligations is an important but challenging task. Survey data from California smokers show that several forms of tax avoidance and evasion were common. The analysis shows that 43% of smokers avoided taxes by purchasing cigarettes from out-of-state sources in the past year, 15% admitted to evading taxes through cross-border purchases, and 26% reported purchasing likely or certainly untaxed cigarettes in the state in the past month. Attitudinal factors related to tax morale explain much more of the variance in compliance rates than demographic or law-and-economics factors. The implications for policy are discussed.

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税收违规：税务士气在吸烟者行为中的作用

衡量和预测纳税义务的遵守情况很重要，但具有挑战性。对加州吸烟者的调查数据显示，几种形式的避税和逃税行为很常见。大约43%的吸烟者在前一年通过在州外购买香烟避税，15%的人承认通过跨境购买逃税，26%的人在过去一个月在州内购买了可能或肯定是免税的香烟。与人口统计学或法律和经济因素相比，涉及税务士气的态度因素更能解释合规率的差异。讨论了对政策的影响。JEL代码：H26、H27、K42

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Contemporary Economic Policy Multiple-

CiteScore

3.10

自引率

6.70%

发文量

期刊介绍： Contemporary Economic Policy publishes scholarly economic research and analysis on issues of vital concern to business, government, and other decision makers. Leading western scholars, including three Nobel laureates, are among CEP"s authors. The objectives are to communicate results of high quality economic analysis to policymakers, focus high quality research and analysis on current policy issues of widespread concern, increase knowledge among economists of features of the economy key to understanding the impact of policy, and to advance methods of policy analysis.