| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21904 |
| 来源ID | Working Paper 21904 |
| Reminders & Recidivism: Evidence from Tax Filing & EITC Participation among Low-Income Nonfilers | |
| John Guyton; Dayanand S. Manoli; Brenda Schafer; Michael Sebastiani | |
| 发表日期 | 2016-01-25 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | This project examines how reminders affect tax filing among lower-income nonfilers (individuals who did not appear on a filed tax return but had income reported by third parties to the Internal Revenue Service). We present novel data on this population and results from two randomized controlled trials. The results demonstrate that one-time reminders increase tax filing, both to claim tax refunds based in part on withholdings and Earned Income Tax Credit benefits, as well as to voluntarily pay balances owed to the IRS. However, these effects do not persist. Consistent with recency effects, individuals who owe a balance due appear more likely to recidivate into nonfiling than those who receive refunds. Follow-up reminders continue to increase tax filing, particularly among individuals who previously had to pay balances to the IRS instead of receive refunds. |
| 主题 | Microeconomics ; Economics of Information ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w21904 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579579 |
| 推荐引用方式 GB/T 7714 | John Guyton,Dayanand S. Manoli,Brenda Schafer,et al. Reminders & Recidivism: Evidence from Tax Filing & EITC Participation among Low-Income Nonfilers. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w21904.pdf（3195KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
