IDEAS home Printed from https://ideas.repec.org/r/aea/aejpol/v12y2020i4p38-57.html
   My bibliography  Save this item

How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Kaisa Kotakorpiⓡ & Tuomas Nurminenⓡ & Topi Miettinen ⓡ & Satu Metsälampiⓡ & Kaisa Kotakorpi, 2022. "Bearing the Burden - Implications of Tax Reporting Institutions and Image Concerns on Evasion and Incidence," CESifo Working Paper Series 9791, CESifo.
  2. Brad C. Nathan & Ricardo Perez-Truglia & Alejandro Zentner, 2020. "My Taxes are Too Darn High: Why Do Households Protest their Taxes?," NBER Working Papers 27816, National Bureau of Economic Research, Inc.
  3. Jan-Emmanuel De Neve & Clément Imbert & Johannes Spinnewijn & Teodora Tsankova & Maarten Luts, 2021. "How to Improve Tax Compliance? Evidence from Population-Wide Experiments in Belgium," Journal of Political Economy, University of Chicago Press, vol. 129(5), pages 1425-1463.
  4. Chandrayee Chatterjee & James C. Cox & Michael K. Price & Florian Rundhammer, 2020. "Robbing Peter to Pay Paul: Understanding How State Tax Credits Impact Charitable Giving," NBER Working Papers 27163, National Bureau of Economic Research, Inc.
  5. Jonathan Meer & Benjamin A. Priday, 2019. "Tax Prices and Charitable Giving: Projected Changes in Donations Under the 2017 TCJA," NBER Working Papers 26452, National Bureau of Economic Research, Inc.
  6. Lilith Burgstaller & Annabelle Doerr & Sarah Necker, 2023. "Do Household Tax Credits Increase the Demand for Legally Provided Services?," CESifo Working Paper Series 10211, CESifo.
  7. Youssef Benzarti, 2021. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 55-85.
  8. Blesse, Sebastian, 2023. "Do your tax problems make tax evasion seem more justifiable? Evidence from a survey experiment," European Journal of Political Economy, Elsevier, vol. 78(C).
  9. Simeon Schächtele, 2020. "Tax Responses at Low Taxable Incomes: Evidence from Germany," Fiscal Studies, John Wiley & Sons, vol. 41(2), pages 411-439, June.
  10. Ross Hickey & Brad Minaker & A. Abigail Payne & Joanne Roberts & Justin Smith, 2023. "The Effect of Tax Price on Donations: Evidence from Canada," National Tax Journal, University of Chicago Press, vol. 76(2), pages 291-315.
  11. Hiroki Kato & Tsuyoshi Goto & Youngrok Kim, 2023. "Tax-Price Elasticities of Charitable Giving and Selection of Declaration: Panel Study of South Korea," Discussion Papers in Economics and Business 23-05, Osaka University, Graduate School of Economics.
  12. Frakes, Michael D. & Wasserman, Melissa F., 2020. "Procrastination at the Patent Office?," Journal of Public Economics, Elsevier, vol. 183(C).
  13. Blesse, Sebastian, 2021. "Are your tax problems an opportunity not to pay taxes? Evidence from a randomized survey experiment," ZEW Discussion Papers 21-040, ZEW - Leibniz Centre for European Economic Research.
  14. Bellemare, Charles & Deversi, Marvin & Englmaier, Florian, 2019. "Complexity and Distributive Fairness Interact in Affecting Compliance Behavior," Rationality and Competition Discussion Paper Series 190, CRC TRR 190 Rationality and Competition.
  15. Philippe Aghion & Ufuk Akcigit & Maxime Gravoueille & Matthieu Lequien & Stefanie Stantcheva, 2023. "Tax simplicity or simplicity of evasion? Evidence from self-employment taxes in France," POID Working Papers 050, Centre for Economic Performance, LSE.
  16. Juliana Londoño-Vélez & Javier Avila-Mahecha, 2024. "Behavioral Responses to Wealth Taxation: Evidence from Colombia," NBER Working Papers 32134, National Bureau of Economic Research, Inc.
  17. Bastani, Spencer & Giebe, Thomas & Miao, Chizheng, 2020. "Ethnicity and tax filing behavior," Journal of Urban Economics, Elsevier, vol. 116(C).
  18. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
  19. Jonathan Meer & Benjamin A. Priday, 2020. "Tax Prices and Charitable Giving: Projected Changes in Donations under the 2017 Tax Cuts and Jobs Act," Tax Policy and the Economy, University of Chicago Press, vol. 34(1), pages 113-138.
  20. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
  21. Laura Salisbury, 2024. "Union Army Widows and the Historical Take-Up of Social Benefits," NBER Chapters, in: The Economic History of American Inequality: New Evidence and Perspectives, National Bureau of Economic Research, Inc.
  22. Engström, Per & Nordblom, Katarina & Stefansson, Arnaldur, 2018. "Multiple Misbehaving:Loss Averse and Inattentive to Monetary Incentives," Working Papers in Economics 729, University of Gothenburg, Department of Economics.
  23. Bohne, Albrecht & Nimczik, Jan Sebastian, 2018. "Information Frictions and Learning Dynamics: Evidence from Tax Avoidance in Ecuador," IZA Discussion Papers 11536, Institute of Labor Economics (IZA).
  24. Nyman, Pär & Aggeborn, Linuz & Ahlskog, Rafael, 2022. "Filling in the blanks. How does information about the Swedish EITC affect labour supply?," Working Paper Series 2022:9, IFAU - Institute for Evaluation of Labour Market and Education Policy.
  25. Fabrizio Santoro & Razan Amine & Tanele Magongo, 2024. "Encouraging digital tax tools as a response to Covid: evidence from Eswatini," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 95-135, February.
  26. Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
  27. Eko Arief Yogama & Daniel J. Gray & Matthew D. Rablen, 2023. "Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia," Working Papers 2023023, The University of Sheffield, Department of Economics.
  28. Goldin, Jacob & Homonoff, Tatiana & Javaid, Rizwan & Schafer, Brenda, 2022. "Tax filing and take-up: Experimental evidence on tax preparation outreach and benefit claiming," Journal of Public Economics, Elsevier, vol. 206(C).
  29. Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers 31333, National Bureau of Economic Research, Inc.
  30. Kaisa Kotakorpi & Tuomas Nurminen & Topi Miettinen & Satu Metsälampi, 2022. "Bearing the burden – Implications of tax reporting institutions and image concerns on evasion and incidence," Working Papers 3, Finnish Centre of Excellence in Tax Systems Research.
  31. Goldin, Jacob & Reck, Daniel, 2018. "Rationalizations and mistakes: optimal policy with normative ambiguity," LSE Research Online Documents on Economics 89237, London School of Economics and Political Science, LSE Library.
  32. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
  33. Engström, Per & Nordblom, Katarina & Stefánsson, Arnaldur, 2022. "Loss aversion and indifference to tax rates: Evidence from tax filing data," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 287-311.
  34. Michael D. Frakes & Melissa F. Wasserman, 2024. "Deadlines Versus Continuous Incentives: Evidence from the Patent Office," NBER Working Papers 32066, National Bureau of Economic Research, Inc.
  35. Burgstaller, Lilith & Doerr, Annabelle & Necker, Sarah, 2023. "Incentives for Consumers to Act as Tax Auditors: (When) Are They Effective?," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277628, Verein für Socialpolitik / German Economic Association.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.