How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs.
收藏NBER2017-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w23903
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资源简介：
This paper uses a quasi-experimental design and a novel identification strategy to estimate the cost of filing income taxes. First, using US income tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo tax savings to avoid
提供机构：
美国国家经济研究局
创建时间：
2017-10-01
