| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27946 |
| 来源ID | Working Paper 27946 |
| Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs | |
| Youssef Benzarti | |
| 发表日期 | 2020-10-19 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | This paper estimates the cost of filing taxes and assesses several policy proposals aimed at reducing these costs. Using US tax returns, a quasi-experimental method and additional extrapolations based on survey evidence, I uncover three main findings. First, filing costs are large and have been steadily increasing over time. Second, part of this increase in filing costs can be attributed to an increase in the number of schedules filed per taxpayer. Third, pre-populating tax returns and offering free filing options can result in substantial cost savings for taxpayers. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w27946 |
| 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/585620 |
| 推荐引用方式 GB/T 7714 | Youssef Benzarti. Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs. 2020. |
| 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 | ||
| w27946.pdf（399KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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