publication . Article . 1996

Tax Evasion in the Presence of Negative Income Tax Rates

Joulfaian, David; Rider, Mark;
Open Access
  • Published: 01 Jan 1996 Journal: National Tax Journal, volume 49, issue 4 December, pages 553-70
Examines the impact of marginal tax rates, which incorporate the earned income tax credit as it existed in 1988, on the reporting of income by low-level taxpayers. Concludes that the amount of income underreported does not appear to be affected by the relatively high marginal tax rates which occur in the phase out range, except for proprietors.
Medical Subject Headings: health care economics and organizationseducation
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