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The Data

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The Causes and Consequences of Income Tax Noncompliance

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Abstract

In this chapter, I review the data considered in my analysis. The data employed is a compilation of annual tax enforcement, criminal investigation, socioeconomic, and political statistics for each US state from 1977 to 2001. The tax collections and examination variables rely on data reported in the Annual Report of the Commissioner of Internal Revenue, IRS Data Book, and IRS Statistics of Income Bulletin. I begin with a graphical analysis of several variables used in the statistical models, as well as other factors collected and considered in the course of this study. I present these graphs for the period beginning in 1977 and ending in 2001. In some cases, the graphs contain data for a shorter period of time if the underlying factors were not available for the full period. I discuss, in turn, the socioeconomic factors, the audit examination factors, the CI activity factors, and a few factors that were not used in this study.

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Notes

  1. 1.

    In the appendix to this chapter, I present a geographic representation of the same figures discussed in the chapter. Note that the US maps are for the period 1997–2001 and not every figure have been presented.

  2. 2.

    Total sentences can be greater than total prosecutions for certain years since a sentence can occur in a different fiscal year from the year of prosecution for that same crime.

  3. 3.

    It may be argued that every CI case is different from every other case. Of course, the specifics of a given case may make it a more or less representative case for CI and could affect the perceptions formed by the public. Indeed, the amount of media coverage may be completely different for different cases, even though each receives some media coverage. These issues are masked, to some degree, by aggregate econometric studies. They may be relevant if they create errors in measurement, which can attenuate measured statistical significance, or if they lead to biases in aggregation. I proceeded using counts of cases as the relevant proxy as previous studies have done empirically with audit examinations rates.

  4. 4.

    The media variable I obtained provided the number of cases that received media attention and the type of media coverage given (i.e. newspaper, television, or radio). However, the data did not reveal the amount of media attention a case received.

Author information

Authors and Affiliations

  1. Anderson School of Management, Global Economics and Management, C505 Box 951481, Los Angeles, CA, 90095-1481, USA

    Jeffrey A. Dubin

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  1. Jeffrey A. Dubin
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Correspondence to Jeffrey A. Dubin .

Appendices

Appendix

Geographic Representation of Selected Variables from this Chapter

See Figs. 6.1, 6.2, 6.3, 6.4, 6.6, 6.8, 6.10, 6.11, 6.12, 6.14, 6.15, 6.16, 6.17, 6.19, 6.40, 6.41, 6.53, 6.54, 6.55, 6.56 and 6.57.

Fig. 6.1
figure 63

Percentage of families on welfare

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Fig. 6.2
figure 64

Number of households per capita

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Fig. 6.3
figure 65

Number of farms per household

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Fig. 6.4
figure 66

Unemployment rate

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Fig. 6.6
figure 67

Personal income per capita

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Fig. 6.8
figure 68

Reported tax liability per return ($000’s)

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Fig. 6.10
figure 69

Assessed tax liability per return ($000’s)

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Fig. 6.11
figure 70

Population over 65/total population

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Fig. 6.12
figure 71

Proportion of the labor force in manufacturing

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Fig. 6.14
figure 72

Individual audit rate (%)

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Fig. 6.15
figure 73

Returns filed per capita (per 1,000 persons)

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Fig. 6.16
figure 74

Budget per return ($000’s)

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Fig. 6.17
figure 75

Direct examination time

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Fig. 6.19
figure 76

Political party of governor (1 = Democrat)

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Fig. 6.40
figure 77

Proportion of tax sentences to total sentences

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Fig. 6.41
figure 78

Proportion of money laundering sentences to total sentences

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Fig. 6.53
figure 79

Proportion of total sentences receiving media exposure

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Fig. 6.54
figure 80

Money laundering cases resulting in prison/total money laundering cases

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Fig. 6.55
figure 81

Proportion of money laundering sentences resulting in probation

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Fig. 6.56
figure 82

Tax cases resulting in prison/total tax cases

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Fig. 6.57
figure 83

Proportion of tax sentences resulting in probation

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© 2012 Springer Science+Business Media, LLC

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Dubin, J.A. (2012). The Data. In: The Causes and Consequences of Income Tax Noncompliance. Springer, New York, NY. https://doi.org/10.1007/978-1-4419-0907-7_6

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