Abstract This study empirically investigates the extent of non compliance with the tax code and the determinants of federal income tax evasion in the U.S. Employing the most recent data we find that 18-19% of total reportable income is not properly reported to the IRS, giving rise to a “tax...

Abstract This study empirically investigates the extent of noncompliance with the tax code and examines the determinants of federal income tax evasion in the U.S. Employing a refined version of Feige’s (1986; 1989) General Currency Ratio (GCR) model to estimate a time series of unreported income...

The adverse effects from cigarette smoking account for an estimated 400,000 deaths annually in the U.S. Given this circumstance, the present study has two objectives. First, using a panel data-set for a very recent time frame, it seeks to investigate the impact of federal plus state cigarette...

This study of the impact of economic freedom on per capita real GDP among OECD nations over the 2003-2006 period, with each OECD nation during this time frame being treated as a de facto “economic region” within the OECD, finds strong initial support for the hypothesis proffered here that...

In this first-time-ever such study of the adult female population in the state of Florida, the percentage of the women 18 to 44 years of age within each county in the state of Florida in 2007 who had received a Pap smear during the past year was a decreasing function of the percentage of women...

This note seeks to add to the literature on geographic living-cost differentials by investigating the determinants of geographic living-cost differentials among the 67 counties in the state of Florida for the year 1988. In addition to certain variables suggested in the existing literature, the...

This study empirically examines the impact of the federal government budget on the nominal interest rate yield on US Treasury notes over the 1979-2001 period. In a system that includes the monetary base, the civilian labor force unemployment rate, the ex ante real 52 week Treasury bill rate, and...

Previous research on the impact of net international capital inflows on domestic interest rates has been exclusively founded in regression analysis and has yield mixed results. Some studies find that net capital inflows reduce domestic interest rates, whereas others find no such impact. The...

This empirical note studies the impact of the net budget deficits of all levels of government in the U.S. combined on ten-year Treasury notes for the study period 1955-1984. It is found that this total net budget deficit acted to elevate the yield on ten-year Treasury notes.

This empirical note investigates the impact of geographic after-tax real, as opposed to nominal, income differentials on geographic population growth rates. The focus is on Florida's 67 counties and the 1980-88 time period. The empirical results imply that the population growth rate in Florida...