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The Effects of EITC Correspondence Audits on Low-Income Earners

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NBER2018-04-01 更新2025-01-04 收录
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Each year, the United States Internal Revenue Service identifies taxpayers who may have erroneously claimed Earned Income Tax Credit (EITC) benefits and audits them through a mail correspondence process to verify their claims. This paper exploits the random variation arising from certain aspects of

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2018-04-01
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