EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES.
The complexity of the individual income tax system can give rise to both under- and overreporting of liability, thus creating a wedge between taxpayer perceptions of the price of public services and their actual cost, and potentially leading to budget misallocations and associated efficiency losses....
| Publicado en: | Economic Inquiry Vol. 55; no. 2; pp. 920 - 941 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Apr2017
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=121659201&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 121659201 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00952583 EIQ jtl: Economic Inquiry issn: 00952583 maglogo: Y pubinfo: dt: Apr2017 vid: 55 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 121659201 10.1111/ecin.12425 ppf: 920 ppct: 21 formats: fmt: – @attributes: type: T – @attributes: type: P size: 236KB tig: atl: EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES. aug: au: Vossler, Christian A. McKee, Michael affil: Professor, Department of Economics, Howard H. Baker Jr. Center for Public Policy, University of Tennessee, Knoxville TN 37996 Professor, Department of Economics, Center for Economic Research and Policy Analysis, Appalachian State University, Boone NC 28608 su: United States Income tax Municipal services Economics Tax assessment Tax administration & procedure Tax research sug: subj: Income tax Municipal services Economics United States Administration of Air and Water Resource and Solid Waste Management Programs Administration of Housing Programs Administration of Public Health Programs Other local, municipal and regional public administration Administration of Urban Planning and Community and Rural Development Public Finance Activities Tax assessment Tax administration & procedure Tax research ab: The complexity of the individual income tax system can give rise to both under- and overreporting of liability, thus creating a wedge between taxpayer perceptions of the price of public services and their actual cost, and potentially leading to budget misallocations and associated efficiency losses. This study uses theory and experiments to evaluate the effectiveness of taxpayer service programs that endeavor to resolve uncertainty over tax liability. To do so, we induce uncertainty over tax liability and investigate the effects of both service accuracy and reliability. We find participants are less likely to file when tax liability is uncertain but the provision of information offsets this effect; furthermore, it appears that simply providing a service, even one that imperfectly reveals liability, increases the propensity to file and the accuracy of the filing. When a service that promises to resolve uncertainty completely is requested but not delivered, the result is underreporting even more severe than in a setting where no service is available. ( JEL H2, H26, C91) pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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