Tax Evasion and Tax Rates: An Analysis of Individual Returns
Integrity signals
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Cites
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Claims the paper makes
Cited by
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The importance of faith: Tax morale and religiosity
Torgler, B. (2006) · Journal of Economic Behavior & Organization · doi:10.1016/j.jebo.2004.10.007 · Cited by 506 · see citing works
The Effect of Religiosity on Tax Fraud Acceptability: A Cross‐National Analysis
STACK, S., & KPOSOWA, A. (2006) · Journal for the Scientific Study of Religion · doi:10.1111/j.1468-5906.2006.00310.x · Cited by 148 · see citing works
Double/debiased machine learning for difference-in-differences models
Chang, N.-C. (2020) · The Econometrics Journal · doi:10.1093/ectj/utaa001 · Cited by 93 · see citing works
- Authors
- Clotfelter, C. T.
- Corresponding author
- Clotfelter, Charles T.
- Venue
- The Review of Economics and Statistics
- Publisher
- JSTOR
- Published
- 1983-08
- Volume
- 65
- Issue
- 3
- Pages
- 363
- ISSN
- 0034-6535 (ISSN-L)
- OpenAlex
- W2144817955
- Cited by
- 1,002
- References
- 0
- Citations by year
- 2026: 21 · 2025: 16 · 2024: 43 · 2023: 33 · 2022: 31 · 2021: 37 · 2020: 38 · 2019: 39 · 2018: 42 · 2017: 23 · 2016: 32 · 2015: 38 · 2014: 32 · 2013: 38 · 2012: 33
- FWCI
- 33.84
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- The Review of Economics and Statistics (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Business, Management and Accounting › Accounting › Corporate Taxation and Avoidance
- Keywords
- tax evasion, tax rates, individual income tax returns, tax compliance, tax avoidance
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
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