This study empirically investigates the determinants of aggregate federal personal income tax evasion in the U.S. using the most current IRS data available. In 2010, the IRS released a new series on personal income tax evasion data running through the year 2005. Using this new data, the present...

Unaccounted for currency in the U.S. has been argued to reflect the presence of widespread income tax evasion. In turn, income tax evasion is especially problematic in this era of large government budget deficits and growing national debts which have led to debt crises. This empirical study...

This study empirically investigates the impact of a variety of factors on income tax evasion in the United States over the period 1973 to 1997. The aggregate estimates indicate that federal income tax evasion may be an increasing function of the federal personal income tax rate and the...

The present empirical study focuses on identifying key economic factors and other conditions that have influenced the per customer commercial and industrial consumption of electricity in the U.S. during recent years. Unlike most previous studies, this study uses a state-level panel data set for...

This empirical study investigates the impact of property taxes, public education outlays, and other factors on interstate differentials in the cost of housing. While the literature on geographic cost-of-living differentials is well developed, the literature on geographic cost-of-housing...

Unaccounted for currency in the U.S. is argued to reflect the presence of widespread income tax evasion. This empirical study seeks to identify determinants of the underground economy in the U.S. in the form of federal personal income tax evasion over the period 1970-2008. In this study, we use...

This study empirically investigates the impact of not only economic opportunity but also the quality of life, including environmental dimensions, on net in-migration over the 1960-1968 period. Investment is treated as an investment decision. Using available data for the largest SMSAs in the U.S....

This empirical study identifies factors that have contributed to the differential growth rates between the so-called "sun-belt" states on the one hand and the so-called "frost-belt" states on the other hand. The model deals with the 48 contiguous states and the 1975-1980 time period. It finds...