Estimating Tax Evasion Losses: The Road Fund Case

• Published in: Public budgeting & finance Vol. 21; no. 1; pp. 58 - 72
• Main Authors: Hackbart, Merl, Ramsey, James R.
• Format: Journal Article
• Language: English
• 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

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...