Taxpayer Behavior in the Age of AI: A Field Experiment on Property Tax Appeals
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Navigating the tax system often requires information and judgment that taxpayers may lack. Although taxpayers sometimes rely on human experts, AI could provide comparable assistance at substantially lower cost. Yet there is no causal evidence on how taxpayers use AI tax agents or how these tools
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美国国家经济研究局创建时间：
2026-08-01
