How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs.
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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
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美国国家经济研究局创建时间：
2017-10-01
