Tax filing and take-up: Experimental evidence on tax preparation outreach and benefit claiming

A-Tier
Journal: Journal of Public Economics
Year: 2022
Volume: 206
Issue: C

Authors (4)

Goldin, Jacob (not in RePEc) Homonoff, Tatiana (New York University (NYU)) Javaid, Rizwan (not in RePEc) Schafer, Brenda (not in RePEc)

Score contribution per author:

1.005 = (α=2.01 / 4 authors) × 2.0x A-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

The U.S. federal government, states, and non-profits all devote substantial resources to increasing take-up of refundable tax credits like the Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) through educational outreach. We study a different approach to increasing take-up: policies that encourage tax filing. In a large field experiment, we find that IRS letters about free tax preparation modestly increased filing, with a large share of the new filers claiming the EITC and the CTC. The results suggest policies that increase filing can be an effective way to increase take-up of tax-administered social benefits, even policies that do not raise awareness of the benefit itself.

Technical Details

RePEc Handle
repec:eee:pubeco:v:206:y:2022:i:c:s0047272721001869
Journal Field
Public
Author Count
4
Added to Database
2026-02-02