Perceptions of Tax Evasion as a Crime

eJournal of Tax Research, Vol. 2, No. 2, 2004

Posted: 7 Jan 2005

See all articles by Stewart Karlinsky

Stewart Karlinsky

San Jose State University - Donald and Sally Lucas Graduate School of Business

Hughlene Burton

University of North Carolina at Charlotte

Cindy Blanthorne Thomas

Arizona State University

Abstract

This paper considers on aspect of the deficit faced by the U. S. economy. It considers the contribution to this deficit made by the taxpayers that do not fully report taxable income and/or do not pay taxes on their income. The gap between what is owed in tax and the amount of tax actually paid is estimated at $310 billion. What portion can be attributed to underreporting and non filing? The study reported in this paper attempted to measure the perceptions of US citizens as to the seriousness of tax evasions relative to other crimes and violations. The results show that tax evasion ranked 11th among the twenty-one offences surveyed. This means that the average person views tax evasion as only somewhat serious. Compared to other white collar crimes it ranked below accounting fraud, violation of child labour laws and insider trading, and equal to welfare fraud and higher than violation of minimum wage laws.

Keywords: Tax Evasion, Crime

JEL Classification: H26

Suggested Citation

Karlinsky, Stewart and Burton, Hughlene and Blanthorne Thomas, Cindy, Perceptions of Tax Evasion as a Crime. eJournal of Tax Research, Vol. 2, No. 2, 2004, Available at SSRN: https://ssrn.com/abstract=644004

Stewart Karlinsky (Contact Author)

San Jose State University - Donald and Sally Lucas Graduate School of Business ( email )

One Washington Square
San Jose, CA 95192-0066
United States

Hughlene Burton

University of North Carolina at Charlotte ( email )

9201 University City Boulevard
Charlotte, NC 28223-0001
United States

Cindy Blanthorne Thomas

Arizona State University ( email )

Tempe, AZ 85287
United States
602-965-3631 (Phone)
602-965-8392 (Fax)

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