| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30008 |
| 来源ID | Working Paper 30008 |
| Automatic Tax Filing: Simulating a Pre-Populated Form 1040 | |
| Lucas Goodman; Katherine Lim; Bruce Sacerdote; Andrew Whitten | |
| 发表日期 | 2022-05-02 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | Each year Americans spend over two billion hours and $30 billion preparing individual tax returns, and these filing costs are regressive. To lower and redistribute the filing burden, some commentators have proposed having the IRS pre-populate tax returns for individuals. We evaluate this hypothetical policy using a large, nationally representative sample of returns filed for the tax year 2019. Our baseline results indicate that between 62 and 73 million returns (41 to 48 percent of all returns) could be accurately pre-populated using only current-year information returns and the prior-year return. Accuracy rates decline with income and are higher for taxpayers who have fewer dependents or are unmarried. We also examine 2019 non-filers, finding that pre-populated returns tentatively indicate $9.0 billion in refunds due to 12 million (22 percent) of them. |
| 主题 | Public Economics ; Taxation ; Health, Education, and Welfare ; Poverty and Wellbeing |
| URL | https://www.nber.org/papers/w30008 |
| 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/587681 |
| 推荐引用方式 GB/T 7714 | Lucas Goodman,Katherine Lim,Bruce Sacerdote,et al. Automatic Tax Filing: Simulating a Pre-Populated Form 1040. 2022. |
| 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 | ||
| w30008.pdf（323KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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