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Information Reporting and Tax Compliance

Author

Listed:
  • Bibek Adhikari
  • James Alm
  • Timothy F. Harris

Abstract

Ensuring tax compliance is an enduring problem for governments in all countries. In this paper, we examine the role of information reporting in increasing tax compliance. We first discuss the practice of information reporting in the US, including a recent IRS initiative that implemented information reporting for income received through debit and credit cards via the new Form 1099-K. We then review the literature on the compliance effects of information reporting. Finally, we report some new evidence that indicates that Form 1099-K information reporting had significant—but heterogeneous—impacts on compliance rates of different types of business reporting.

Suggested Citation

  • Bibek Adhikari & James Alm & Timothy F. Harris, 2020. "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, vol. 110, pages 162-166, May.
    • Handle: RePEc:aea:apandp:v:110:y:2020:p:162-66
    DOI: 10.1257/pandp.20201041
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    File URL: http://doi.org/10.3886/E118911V1
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    Citations

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    Cited by:

    1. James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
    2. Li, Yong & Liu, Xianning & Yuan, Yiyi & Li, Jiang & Wang, Lianwen, 2022. "Global analysis of tuberculosis dynamical model and optimal control strategies based on case data in the United States," Applied Mathematics and Computation, Elsevier, vol. 422(C).
    3. Arun Advani, 2022. "Who does and doesn't pay taxes?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 5-22, March.
    4. Fina, Bernadette & Roberts, Mike B. & Auer, Hans & Bruce, Anna & MacGill, Iain, 2021. "Exogenous influences on deployment and profitability of photovoltaics for self-consumption in multi-apartment buildings in Australia and Austria," Applied Energy, Elsevier, vol. 283(C).

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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