Inertia and Overwithholding: Explaining the Prevalence of Income Tax Refunds
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https://www.nber.org/papers/w15963
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Over three-quarters of US taxpayers receive income tax refunds, indicating tax prepayments above the level of tax liability. This amounts to a zero interest loan to the government. Previous studies have suggested two main explanations for this behavior: precautionary behavior in light of tax
超过四分之三的美国纳税人会收到所得税退税，这表明预缴税款高于应纳税额。这相当于向政府提供了一笔零息贷款。此前的研究为这种行为提出了两种主要解释：鉴于税收情况的预防性行为
提供机构：
美国国家经济研究局
创建时间：
2010-05-01
