G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w30008
来源IDWorking 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
URLhttps://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
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Lucas Goodman]的文章
[Katherine Lim]的文章
[Bruce Sacerdote]的文章
百度学术
百度学术中相似的文章
[Lucas Goodman]的文章
[Katherine Lim]的文章
[Bruce Sacerdote]的文章
必应学术
必应学术中相似的文章
[Lucas Goodman]的文章
[Katherine Lim]的文章
[Bruce Sacerdote]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w30008.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。