| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23903 |
| 来源ID | Working Paper 23903 |
| How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs. | |
| Youssef Benzarti | |
| 发表日期 | 2017-10-09 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | 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 compliance costs, which provides a revealed preference estimate of the compliance cost of itemizing. I find that this cost increases with income, consistent with a higher opportunity cost of time for richer house- holds. Second, using my estimates and estimates of the time required to file other schedules, I estimate the cost of filing federal income taxes. I find that this cost has been increasing since the 1980’s and has reached 1.2% of GDP in the most recent years. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w23903 |
| 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/581576 |
| 推荐引用方式 GB/T 7714 | Youssef Benzarti. How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs.. 2017. |
| 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 | ||
| w23903.pdf（1029KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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