IDEAS home Printed from https://ideas.repec.org/a/pfi/pubfin/v55y2008i1-2p48-63.html
   My bibliography  Save this article

Does the Public's Job Approval Rating of the U.S. President Influence the Degree of Federal Personal Income Tax Evasion?

Author

Listed:
  • Cebula, Richard J

Abstract

This study empirically investigates the hypothesis that the lower the public's job approval rating of the U.S. President, the higher the degree of aggregate federal personal income tax evasion in the U.S. Using annual data on aggregate federal personal income tax evasion for the period 1960-1997 compiled by Feige, with 1997 being the most recent year for which these data are currently available, and allowing for such factors as federal income tax rates, IRS tax return audit rates, the tax-free municipal bond yield, the interest rate penalty on detected unreported income, public dissatisfaction with government officials (other than the U.S. President), and the Tax Reform Act of 1986, this study finds consistent empirical support for the hypothesis that income tax evasion is a decreasing function of the Presidential approval rating, i.e., that the lower (higher) the President's approval rating, the greater (lower) the degree of aggregate federal personal income tax evasion. Finally, use of two well-known alternative estimates of the aggregate degree of federal personal income tax evasion yields results generally consistent with these conclusions.

Suggested Citation

  • Cebula, Richard J, 2008. "Does the Public's Job Approval Rating of the U.S. President Influence the Degree of Federal Personal Income Tax Evasion?," Public Finance = Finances publiques, , vol. 55(1-2), pages 48-63.
    • Handle: RePEc:pfi:pubfin:v:55:y:2008:i:1-2:p:48-63
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cebula, Richard J., 2011. "Aggregate Income Tax Evasion: Empirical Results Using new IRS Data for the U.S. - L’evasione aggregata del reddito: risultati empirici ottenuti utilizzando i nuovi dati IRS per gli USA," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 64(4), pages 423-443.
    2. Franklin G. Mixon & Richard J. Cebula (ed.), 2014. "New Developments in Economic Education," Books, Edward Elgar Publishing, number 15538.
    3. Cebula, Richard & Foley, Maggie, 2010. "Personal Income Tax Evasion Determinants Revisited: An Exploratory Study Using Newly Available Data," MPRA Paper 52028, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pfi:pubfin:v:55:y:2008:i:1-2:p:48-63. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Christopher F. Baum (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.