Rising Income Tax Complexity
This research provides novel estimates on the cost of filing taxes over time and in different countries.
Our Research: Tax Filing
Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing these Costs
This research estimates the cost of filing taxes and assesses several policy proposals aimed at reducing these costs.
How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs
This research uses a quasi-experimental design to estimate the cost of filing taxes.
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Reducing Evasion Through Self-Reporting: Evidence from Charitable Contributions
Using a quasi-experimental design applied to noncash charitable contribution deductions, we show that even basic self-reporting requirements are effective at reducing evasion but impose large compliance costs on taxpayers.
Read moreReducing Evasion Through Self-Reporting: Evidence from Charitable Contributions