Table 1.

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.