We use administrative tax data from audits of self-assessment tax returns to understand what types individuals are most likely to be non-compliant. Non-compliance is common, with one-third of taxpayers underpaying by some amount, although half of aggregate under-reporting is done by just 2 per cent of taxpayers. Third-party reporting reduces non-compliance, while working in a cash-prevalent industry increases it. However, compliance also varies significantly with individual characteristics: non-compliance is higher for men and younger people. These results matter for measuring inequality, for understanding taxpayer behaviour, and for targeting audit resources.

中文翻译：

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谁纳税，谁不纳税？

我们使用来自自我评估纳税申报表审计的行政税数据来了解哪些类型的个人最有可能不合规。不合规现象很常见，三分之一的纳税人少缴了一定金额，尽管只有 2% 的纳税人总少报了一半。第三方报告减少了不合规，而在现金盛行的行业工作会增加它。然而，依从性也因个体特征而显着变化：男性和年轻人的不依从性更高。这些结果对于衡量不平等、了解纳税人行为以及针对审计资源都很重要。