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Consumption Needs, the Unemployment Rate, and the Degree of Federal Income Tax Evasion in the U.S

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  • Richard J Cebula

Abstract

This study empirically investigates the impact of the unemployment rate on the degree of aggregate income tax evasion in the U.S. over the 1975-1997 period, on the assumption that if the unemployment rate rises, tax evasion will also tend to increase in order to sustain consumption needs. After controlling for the average effective federal personal income tax rate, the public's dissatisfaction with government, penalties imposed by the IRS on unpaid taxes, IRS audit rates, and other factors, it appears that higher unemployment rates may act to increase the degree of income tax evasion.

Suggested Citation

  • Richard J Cebula, 2004. "Consumption Needs, the Unemployment Rate, and the Degree of Federal Income Tax Evasion in the U.S," The IUP Journal of Applied Economics, IUP Publications, vol. 0(1), pages 7-14, January.
    • Handle: RePEc:icf:icfjae:v:01:y:2004:i:1:p:7-14
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