Dr William Glen s research lends support. In a number of different groups of students surveyed, a majority indicated that they did not agree that individual members of the public in general should under-report some income in their income tax return, even where there are special circumstances, like unfair tax laws or economic hard times. However, a majority did say that they would not always report cash in hand from odd jobs on their own income tax returns, where they knew the employers kept no wage records of the payments. Anecdote, research, and the estimated size of the cash economy suggest that the public do not see tax evasion as theft of funds from their fellow citizens. Rather, they view it as simply keeping back some of what is rightfully theirs from a government that is asking too much of them.
Equity has a major influence in tax system design.
Increased use of thresholds and exemptions is a feature of recent legislation. These issues and many others deserve informed debate. Let us hope that there is an opportunity to pursue such debate in the current reform process.