Political Alignment, Attitudes Toward Government, and Tax Evasion
利用美国大选带来的党派立场变化，发现当纳税人与总统党派一致时，他们更少逃税，表现为更少申报易隐匿收入、更少可疑的EITC申报，以及更少的审计和补税。
We ask whether attitudes toward government play a causal role in the evasion of US personal income taxes. As turnover elections move voters in partisan counties into and out of alignment with the party of the president, we find with alignment (i) taxpayers report more easily evaded forms of income; (ii) suspect EITC claims decrease; and (iii) audits triggered and audits found to owe additional tax decrease. Coupled with evidence that alignment leads to more favorable views on taxation and spending, our results provide real world evidence that a positive outlook on government lowers tax evasion.