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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w28398 |
来源ID | Working Paper 28398 |
Tax Filing and Take-Up: Experimental Evidence on Tax Preparation Outreach and EITC Participation | |
Jacob Goldin; Tatiana Homonoff; Rizwan Javaid; Brenda Schafer | |
发表日期 | 2021-02-01 |
出版年 | 2021 |
语种 | 英语 |
摘要 | Governments and non-profits devote substantial resources to increasing take-up of the Earned Income Tax Credit (EITC) through educational outreach. We study a different approach: policies that encourage tax filing. In a large field experiment, we find that IRS letters about free tax preparation modestly increased filing, with a large share of the new filers claiming the EITC. The results suggest policies that increase filing can be an effective way to increase take-up of tax-administered social benefits, even policies that do not raise awareness or directly target the benefit in other ways. |
主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Poverty and Wellbeing |
URL | https://www.nber.org/papers/w28398 |
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/586072 |
推荐引用方式 GB/T 7714 | Jacob Goldin,Tatiana Homonoff,Rizwan Javaid,et al. Tax Filing and Take-Up: Experimental Evidence on Tax Preparation Outreach and EITC Participation. 2021. |
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 | ||
w28398.pdf(843KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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