The Effects of Prefilled Tax Returns on Taxpayer Compliance

This study uses two online experiments to examine the potential consequences of a recent U.S. Senate proposal to prefill federal income tax returns on behalf of individuals. Consistent with omission theory, we find that prefilled returns lower compliance compared to self-completed returns when the p...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	The Journal of the American Taxation Association 2021-09, Vol.43 (2), p.63-85
Hauptverfasser:	Doxey, Marcus M., Lawson, James G, Stinson, Shane R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Compliance Income taxes Tax returns Taxpayers
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!