Table 1

Tax non-compliance by region and division

RegionMean of tax avoidance rateMean of total number of packs foundCommunities (N)
 New England0.16***15.29**7
 East North Central0.15***11.36***22
 West North Central0.19*11.75**8
 South Atlantic0.13***23.39***28
 East South Central0.0312.14*7
 West South Central0.19**16.83***18
  • Bold typeface denotes tax compliance for a full region as opposed to a sub-region.

  • SEM in parentheses.

  • Significance indicators indicate whether the mean is statistically different from zero. *p<0.05, **p<0.01, ***p<0.001.

  • By division, the states included in this study are listed as follows:

  • ▸ New England: Connecticut, Massachusetts and New Hampshire;

  • ▸ Mid-Atlantic: New Jersey, New York, and Pennsylvania;

  • ▸ East North Central: Illinois, Indiana, Michigan, Ohio and Wisconsin;

  • ▸ West North Central: Iowa, Kansas, Minnesota and Missouri;

  • ▸ South Atlantic: Delaware, Florida, Georgia, Maryland, North Carolina, South Carolina, Virginia and West Virginia;

  • ▸ East South Central: Alabama, Kentucky, Mississippi and Tennessee;

  • ▸ West South Central: Arkansas, Louisiana, Oklahoma and Texas;

  • ▸ Mountain: Colorado, Idaho and New Mexico;

  • ▸ Pacific: California, Oregon and Washington.