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Study Shows Taxpayers With Balance Due More Likely To Cheat

Study Shows Taxpayers With Balance Due More Likely To Cheat

Doctor Rees-Jones finds, however, that there is significant bunching near zero balance due and that bunching is more pronounced the higher the income.  I suppose that you could attribute that to just being accurate in estimated payments.  There is more.
The bunching at close to zero balance due is associated with what the Professor calls “income shocks”, the type of income events that are harder to predict

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.