摘要：Within an economy, tax compliance behavior falls along a continuum. At one extreme are households who fully report and pay their tax obligations despite any opportunities or incentives to cheat. At the other extreme are households who undertake considerable efforts to conceal their income and repudiate their tax responsibilities. Using a micro-simulation database, we undertake a preliminary statistical analysis of why 34 distinct occupational groups in the U.S. differ in their location along the compliance continuum. We find that compliance across occupations has a strong positive association with the share of income subject to third party information reporting and a strong negative association with the burden of preparing and filing a return
