Estimating Tax Evasion Losses: The Road Fund Case

Federal, state, and local government concern about the loss of state revenues from tax evasion has increased in recent years. In order for policymakers to address this issue effectively, more information regarding the nature and magnitude of the problem is needed. This article reports on research th...

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Bibliographic Details
Published inPublic budgeting & finance Vol. 21; no. 1; pp. 58 - 72
Main Authors Hackbart, Merl, Ramsey, James R.
Format Journal Article
LanguageEnglish
Published Boston, USA and Oxford, UK Blackwell Publishers Inc 2001
Blackwell Publishing Ltd
Subjects
Estimates
Estimating techniques
Excise taxes
Expected values
Fuel taxes
Informal economy
Local government
Losses
Roads & highways
State government
Statistical methods
Studies
Tax evasion
Tax rates
Tax revenues
Taxes
United States > US
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Summary:Federal, state, and local government concern about the loss of state revenues from tax evasion has increased in recent years. In order for policymakers to address this issue effectively, more information regarding the nature and magnitude of the problem is needed. This article reports on research that focuses on estimating the level of road fund tax evasion for several states. Estimates of road fund tax evasion are developed from previous research regarding individual state evasion levels, perceptions of road fund tax evasion by state revenue officials, and a statistical estimate of road fund tax evasion.
Bibliography:ArticleID:PBAF036
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ark:/67375/WNG-57C7VS45-B
ISSN:0275-1100
1540-5850
DOI:10.1111/0275-1100.00036