Data and Code for: POLITICAL ALIGNMENT, ATTITUDES TOWARD GOVERNMENT AND TAX EVASION

We provide real-world evidence that a positive outlook on government lowers tax evasion.Using individual-level survey data we demonstrate a link between sharing the party of the president and opinions on taxation and spending. We then measure county tax behavior as turnover elections push voters in partisan counties into and out of alignment with the party of the president. As a county moves into alignment we find 1) taxpayers report more easily-evaded forms of income; 2) suspect EITC claims decrease; and 3) audits triggered and audits found to owe additional taxes decrease.