Tax Evasion and Tax Rates: An Analysis of Individual Returns Charles T. Clotfelter The Review of Economics and Statistics, Vol. 65, No. 3. (Aug., 1983), pp. 363-373. Stable URL: http://links.jstor.org/sici?sici=0034-6535%28198308%2965%3A3%3C363%3ATEATRA%3E2.0.CO%3B2-3 The Review of Economics and Statistics is currently published by The MIT Press. Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at http://www.jstor.org/about/terms.html. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at http://www.jstor.org/journals/mitpress.html. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is an independent not-for-profit organization dedicated to and preserving a digital archive of scholarly journals. For more information regarding JSTOR, please contact support@jstor.org. http://www.jstor.org Sun Jun 17 06:01:18 2007