| 000 -LEADER |
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| fixed length control field |
01103nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210219b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Benzarti, Youssef |
| 245 ## - TITLE STATEMENT |
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| Title |
How taxing is tax filing: Using revealed preferences to estimate compliance costs |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
American Economic Journal: Economic Policy |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
12(4), Nov, 2020: p.38-57 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Personal Income, Taxes and subsidies |
| 9 (RLIN) |
24262 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
American Economic Journal: Economic Policy |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
