A Study of Admitted Income Tax Evasion

A sample survey of 800 Oregon adults showed that nearly one in four admit they practice evasion. Higher percentages were found for people who were young, with low income, male, and who believed their chance of getting caught was low. Occupational prestige and belief that the tax system is unfair were unrelated to noncompliance. Differential opportunities to practice evasion is a promising explanation, and the deterrent effect of penalties seems uncertain. The evidence suggests conceptualizing tax evasion as a white-collar crime by the nature of the violation and not by the characteristics of the offender.