000			01103nam a22001577a 4500
999			_c516227 _d516227
008			210219b ||||| |||| 00| 0 eng d
100			_aBenzarti, Youssef _924261
245			_aHow taxing is tax filing: Using revealed preferences to estimate compliance costs
260			_aAmerican Economic Journal: Economic Policy
300			_a12(4), Nov, 2020: p.38-57
520			_aThis 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			_aPersonal Income, Taxes and subsidies _924262
773			_aAmerican Economic Journal: Economic Policy
906			_aTAXATION
942			_cAR