NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH
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Mark Payne

77 K. St NE
Washington, D.C. 20002

E-Mail: EmailAddress: hidden: you can email any NBER-related person as first underscore last at nber dot org
Institutional Affiliation: Internal Revenue Service

NBER Working Papers and Publications

March 2020The Receipt and Distributional Effects of Taxes and Transfers Using the Comprehensive Income Dataset
with Bruce D. Meyer, Derek Wu, Grace Finley, Patrick Langetieg, Carla Medalia, Alan Plumley
in Measuring and Understanding the Distribution and Intra/Inter-Generational Mobility of Income and Wealth, Raj Chetty, John N. Friedman, Janet C. Gornick, Barry Johnson, and Arthur Kennickell, editors
March 2018The Effects of EITC Correspondence Audits on Low-Income Earners
with John Guyton, Kara Leibel, Dayanand S. Manoli, Ankur Patel, Brenda Schafer: w24465
Each year, the United States Internal Revenue Service identifies taxpayers who may have erroneously claimed Earned Income Tax Credit (EITC) benefits and audits them through a mail correspondence process to verify their claims. This paper exploits the random variation arising from certain aspects of the audit selection process to estimate the impacts of these EITC correspondence audits on taxpayer behaviors. In the years after being audited, taxpayers are less likely to claim EITC benefits, and most of the reduction appears to be in EITC claims that may have been flagged for potential EITC noncompliance. Additionally, qualifying children on audited returns are more likely to be claimed by other taxpayers after the audits. These spillovers indicate that net overpayments may be less than gros...
 
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