Data and Code for: POLITICAL ALIGNMENT, ATTITUDES TOWARD GOVERNMENT AND TAX EVASION

Principal Investigator(s): View help for Principal Investigator(s) Julie Berry Cullen, University of California, San Diego; Nicholas Turner, Federal Reserve Board; Ebonya Washington, Yale University

Version: View help for Version V1

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Project Citation:

Cullen, Julie Berry, Turner, Nicholas, and Washington, Ebonya. Data and Code for: POLITICAL ALIGNMENT, ATTITUDES TOWARD GOVERNMENT AND TAX EVASION. Nashville, TN: American Economic Association [publisher], 2021. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2021-07-20. https://doi.org/10.3886/E118084V1

Project Description

Summary: We provide real-world evidence that a positive outlook on government lowers tax evasion.Using individual-level survey data we demonstrate a link between sharing the party of the president and opinions on taxation and spending. We then measure county tax behavior as turnover elections push voters in partisan counties into and out of alignment with the party of the president. As a county moves into alignment we find 1) taxpayers report more easily-evaded forms of income; 2) suspect EITC claims decrease; and 3) audits triggered and audits found to owe additional taxes decrease.

Scope of Project

Subject Terms: tax evasion; tax morale

JEL Classification:
      D72 Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H26 Tax Evasion and Avoidance
      H30 Fiscal Policies and Behavior of Economic Agents: General

Geographic Coverage: United States counties

Time Period(s): 1989 – 2012

Collection Date(s): 2014 – 2019

Universe: All counties that were in existence all years.

Data Type(s): administrative records data; aggregate data; census/enumeration data; geographic information system (GIS) data; survey data

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Published Versions

V1 [2021-07-20]

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DDI 2.5

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