UAGI

Acronym	Definition
UAGI	Ultrascan Advanced Global Investigations (scams; various locations)
UAGI	University of Alaska Geophysical Institute (Fairbanks)

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Feige (1989, 1994) has generated revised and updated estimates of UAGI as a percentage of RAGI, employing the estimated IRS ratio for UAGI/RAGI of 14.84% for 1973 as the base year.

Income tax evasion revisited: the impact of interest rate yields on tax-free municipal bonds

He provides estimates of unreported adjusted gross income (UAGI) as a percentage of RAGI.

UAGI as a Percentage of RAGI: 1973-77 Year UAGI/RAGI 1973 14.84 1974 18.21 1975 20.87 1976 24.17 1977 26.20 1978 26.90 1979 28.36 1980 30.04 1981 29.04 1982 27.95 1983 26.01 1984 26.56 1985 25.39 1986 21.99 1987 20.03 1988 21.73 1989 24.20 1990 25.08 1991 24.77 1992 21.46 1993 19.79 1994 20.71 1995 18.80 1996 18.00 1997 18.03 Notes: Figures are in percentages.

The Pedagogy of Tax Evasion: Its Extent and Its Determinants

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