Code for How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs
Principal Investigator(s): View help for Principal Investigator(s) Youssef Benzarti, UCSB and NBER
Version: View help for Version V1
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| 2018_0664_data_files | 01/22/2020 11:53:AM | ||
| 2018_0664_do_files | 01/22/2020 11:55:AM | ||
| 2018_0664_figures_files | 01/22/2020 11:55:AM | ||
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application/pdf | 28.1 KB | 01/22/2020 06:53:AM |
Project Citation:
Benzarti, Youssef. Code for How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs. Nashville, TN: American Economic Association [publisher], 2020. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2020-10-27. https://doi.org/10.3886/E115802V1
Project Description
Summary:
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This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously es- timated using surveys.
Scope of Project
Subject Terms:
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taxes;
compliance costs;
public finance
JEL Classification:
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H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31 Fiscal Policies and Behavior of Economic Agents: Household
H83 Public Administration; Public Sector Accounting and Audits
H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H31 Fiscal Policies and Behavior of Economic Agents: Household
H83 Public Administration; Public Sector Accounting and Audits
Geographic Coverage:
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United States of America
Time Period(s):
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1960 – 2009
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