| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24465 |
| 来源ID | Working Paper 24465 |
| The Effects of EITC Correspondence Audits on Low-Income Earners | |
| John Guyton; Kara Leibel; Dayanand S. Manoli; Ankur Patel; Mark Payne; Brenda Schafer | |
| 发表日期 | 2018-04-02 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | 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 the audit selection process to estimate the impacts of these EITC correspondence audits on taxpayer behaviors. In the years after being audited, taxpayers are less likely to claim EITC benefits, and most of the reduction appears to be in EITC claims that may have been flagged for potential EITC noncompliance. Additionally, qualifying children on audited returns are more likely to be claimed by other taxpayers after the audits. These spillovers indicate that net overpayments may be less than gross overpayments, since ineligible qualifying children on audited returns could potentially be eligible qualifying children on other taxpayers’ returns. Lastly, EITC correspondence audits affect real economic activity, as wage earners experience changes in the likelihood of having wage employment in the years after being audited. |
| 主题 | Public Economics ; Taxation ; Labor Economics ; Labor Supply and Demand |
| URL | https://www.nber.org/papers/w24465 |
| 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/582139 |
| 推荐引用方式 GB/T 7714 | John Guyton,Kara Leibel,Dayanand S. Manoli,et al. The Effects of EITC Correspondence Audits on Low-Income Earners. 2018. |
| 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 | ||
| w24465.pdf（998KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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