ECIN Replication Package for "Does giving tax debtors a break improve compliance and income? Evidence from quasi-random assignment of IRS Revenue Officers"

Principal Investigator(s): View help for Principal Investigator(s) Ellen Stuart, The University of Sydney; William C. Boning, U.S. Treasury; Alex Turk, Internal Revenue Service; Joel Slemrod, University of Michigan

Version: View help for Version V2

Name	File Type	Size	Last Modified
cnc_replication_files			10/28/2024 06:01:PM

Project Citation:

Stuart, Ellen, Boning, William C., Turk, Alex, and Slemrod, Joel. ECIN Replication Package for “Does giving tax debtors a break improve compliance and income? Evidence from quasi-random assignment of IRS Revenue Officers.” Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2024-10-28. https://doi.org/10.3886/E209167V2

Project Description

Summary: This is data and code accompanying "Does giving tax debtors a break improve compliance and income? Evidence from quasi-random assignment of IRS Revenue Officers". Abstract: This paper uses the quasi-random assignment of IRS Revenue Officers to tax debtors' cases as an instrumental variable to identify the causal effects of suspending debt collection on tax compliance and future income. In contrast to uninstrumented estimates, we find no statistically significant evidence that putting off attempts to collect debt reduces compliance with future tax obligations or future reported income. Among marginal hardship cases, pausing collection instead increases future income, specifically wage earnings by the taxpayer's spouse. In addition, we address concerns about potential non-random assignment of Revenue Officers.

Scope of Project

JEL Classification:
H20 Taxation, Subsidies, and Revenue: General

Manuscript Number: ECIN-Jan-2023-0023

Data Type(s): other; program source code

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Published Versions

V2 [2024-10-28]

V1 [2024-09-23]

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