Tax non-compliance by region and division
| Region | Mean of tax avoidance rate | Mean of total number of packs found | Communities (N) |
|---|---|---|---|
| Northeast | 0.35*** | 17.27*** | 22 |
| (0.08) | (4.00) | ||
| New England | 0.16*** | 15.29** | 7 |
| (0.02) | (4.41) | ||
| Mid-Atlantic | 0.41*** | 18.20** | 15 |
| (0.08) | (5.58) | ||
| Midwest | 0.16*** | 11.47*** | 30 |
| (0.04) | (1.97) | ||
| East North Central | 0.15*** | 11.36*** | 22 |
| (0.04) | (2.47) | ||
| West North Central | 0.19* | 11.75** | 8 |
| (0.08) | (3.16) | ||
| South | 0.14*** | 19.68*** | 53 |
| (0.03) | (2.62) | ||
| South Atlantic | 0.13*** | 23.39*** | 28 |
| (0.04) | (3.82) | ||
| East South Central | 0.03 | 12.14* | 7 |
| (0.03) | (4.66) | ||
| West South Central | 0.19** | 16.83*** | 18 |
| (0.06) | (4.41) | ||
| West | 0.16*** | 12.93*** | 27 |
| (0.02) | (3.68) | ||
| Mountain | 0.13 | 7.00* | 8 |
| (0.07) | (2.85) | ||
| Pacific | 0.16*** | 15.42** | 19 |
| (0.02) | (5.02) |
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.