The Income Tax Withholding Phenomenon: Evidence From TCMP Data.
利用美国国税局TCMP数据，研究报税时需补税的纳税人是否比获退税的纳税人更不遵守税法，发现合规率差异持续存在，不受税款差额、申报身份、收入水平或收入来源影响。
Abstract Using data provided by the Internal Revenue Service from the Taxpayer Compliance Measurement Program, this study attempts to determine whether individual taxpayers who owe additional tax when they file their returns are generally less compliant than those who are due refunds. The findings suggest that differences in compliance rates exist and seem to be persistent regardless of the size of the balance or refund due, the filing status, the level of adjusted gross income, or the primary sources of income.