Differential Taxation and Tax Evasion by Small Business

26 Pages Posted: 17 Jun 2006

See all articles by David Joulfaian

David Joulfaian

U.S. Department of the Treasury, Office of Tax Analysis (OTA); Georgetown University - Department of Economics

Mark Rider

Georgia State University - Department of Economics

Abstract

This paper examines the compliance pattern of small businesses, using pooled 1985 and 1988 Taxpayer Compliance Measurement Program (TCMP) data. Specifically, we focus on the voluntary reporting compliance of income from proprietorship, farm, and rental real estate activities. We find that differential taxation due to selfemployment taxes (SECA) plays an important role in explaining the observed disparity in voluntary reporting compliance among sources of selfemployment income.

Keywords: Tax Evasion, Firms

JEL Classification: H25, H26, H32

Suggested Citation

Joulfaian, David and Rider, Mark, Differential Taxation and Tax Evasion by Small Business. National Tax Journal, Vol. 51, No. 4, pp. 676-87, December 1998. Available at SSRN: https://ssrn.com/abstract=909210

David Joulfaian (Contact Author)

U.S. Department of the Treasury, Office of Tax Analysis (OTA) ( email )

1500 Pennsylvania Ave. NW
Washington, DC 20220
United States

Georgetown University - Department of Economics ( email )

37th St NW & O St NW
Washington, DC 20007
United States

Mark Rider

Georgia State University - Department of Economics ( email )

35 Broad Street
Atlanta, GA 30303-3083
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
660
Abstract Views
3,067
rank
38,659
PlumX Metrics