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Politics and the IRS. (Politics).(Brief Article)

The American Enterprise

| January 01, 2002 | Wooster, Martin Morse | COPYRIGHT 2002 The American Enterprise, a national magazine of politics, business and culture (TEAmag.com). This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)Copyright

Marilyn Young, Michael Rekuslak, and William Shughart, "The Political Economy of the IRS," in Economics & Politics (July 2001), Blackwell Publishers, 350 Main Street, Malden, Massachusetts 02148

The Internal Revenue Service claims that it enforces our tax laws fairly. But business school professors Marilyn Young, Michael Rekuslak, and William Shughart uncover evidence that politics seems to come into play.

Comparing IRS auditing data from 1991 to 1997, they find that "The percentage of tax returns audited by the IRS is markedly lower in states that are important to the sitting ...

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