Copyright as a profession is very justified in some situations but very misleading when analyzing the results of a survey based on sample size. A further issue with the economic evaluations is that the authors used the 2002 Census data that doesn't allow statistical analysis to properly separate out the two categories. In the case of the study I cited above, for those who paid the income tax and took the Earned Income Tax Credit, it is clear that they would have had lower incomes. In other words, those who have an incentive to cheat actually cheat less when they can receive additional money for doing so. "The Tax Policy Center found that households that benefited the most from the EITC experienced a decrease in fraud." In any event, what does it all mean? There is a tendency to think that if everybody has to pay the same amount of tax, then some people will cheat. But even those who aren't cheating might still feel the urge to find a way to increase what they're taxed. In the case of the EITC, there is an incentive to take the maximum that you're entitled to receive and then find a way to get it back. This happened during the Hides incident, in which one alien managed to successfully overpay for an entire batch