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来源类型Working Paper
规范类型报告
DOI10.3386/w27946
来源IDWorking 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
URLhttps://www.nber.org/papers/w27946
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/585620
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GB/T 7714
Youssef Benzarti. Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs. 2020.
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