教授税法:对EITC接受者的收益反应实验

SIRN: EITC (Sub-Topic) Pub Date : 2009-04-01 DOI:10.1257/APP.5.1.1

Raj Chetty, Emmanuel Saez

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引用次数: 425

摘要

我们对H&R街区的43,000名EITC受助人进行了随机实验。税务编制人员向一半的客户提供了有关EITC时间表的简单、个性化的信息。我们发现，在整个样本中，信息提供对随后一年的收益没有显著影响。进一步的研究发现，在参与实验的1461名报税者中，异质性处理对自营职业收入和工资收入都有影响。提供有关税收优惠的信息对平均收入没有系统的影响。然而，税务编制人员可能会通过提供有关如何应对税收激励的建议来影响其客户的收入决策。(j23, h24, h26, j23, j31)

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Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients

We conducted a randomized experiment with 43,000 EITC recipients at H&R Block. Tax preparers gave simple, personalized information about the EITC schedule to half of their clients. We find no significant effects of information provision on earnings in the subsequent year in the full sample. Further exploration uncovers evidence of heterogeneous treatment effects on both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing information about tax incentives does not systematically effect earnings on average. However, tax preparers may influence their clients' earnings decisions by providing advice about how to respond to tax incentives. (JEL H23, H24, H26, J23, J31)

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