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来源类型Working Paper
规范类型报告
DOI10.3386/w21904
来源IDWorking 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
URLhttps://www.nber.org/papers/w21904
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/579579
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John Guyton,Dayanand S. Manoli,Brenda Schafer,et al. Reminders & Recidivism: Evidence from Tax Filing & EITC Participation among Low-Income Nonfilers. 2016.
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