بایگانی الکترونیکی، تهیه مالیاتی و مشارکت در اعتبار مالیاتی درآمد
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47974||2007||17 صفحه PDF||سفارش دهید||8691 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Public Economics, Volume 91, Issues 7–8, August 2007, Pages 1351–1367
In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Using variation across states in the introduction of state electronic filing programs, we show that the introduction of electronic filing had a significant effect on participation in the EITC. Our results are robust to accounting for other welfare, EITC and IRS reforms introduced during the same period. We speculate that the impact of this policy change on the tax preparation industry played an important role in increasing participation.