000			01991nab a2200313 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			181116t2018 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
245		4	_aThe effects of IRS audits on EITC claimants _c Jason DeBacker, Bradley T. Heim, Anh Tran and Alexander Yuskavage
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThe Internal Revenue Service (IRS) devotes substantial resources to audit tax returns of earned income tax credit (EITC) claimants, but little is known about the deterrence effect of these audits. Our paper examines the impact of this tax enforcement on subsequent individual taxpaying among those who claimed an EITC. Using evidence from randomized IRS audits during the 2006-2009 period, we find that EITC participants who are audited show much larger increases in reported income in subsequent years, both compared to a control group of EITC filers and compared to audited filers who were not EITC claimants. We find behavioral impacts on the extensive margin as well, with the probability of a filer claiming an EITC dropping by over 6 percentage points within four years following the audit, as well as changes in filing status and the reported number of dependents.
650		4	_950200 _aRENTA
650		4	_948256 _aRENDIMIENTOS DE TRABAJO
650		4	_947460 _aIMPUESTOS
650		4	_941016 _aINSPECCION TRIBUTARIA
650		4	_944029 _aEVASION FISCAL
650		4	_942888 _aESTADOS UNIDOS
650		4	_943410 _aELUSION FISCAL
700	1		_964104 _aDeBacker, Jason
773	0		_9158087 _oOP 233/2018/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 71, n. 3, September 2018, p. 451-484
856			_uhttps://ntanet.org/NTJ/71/3/ntj-v71n03p451-484-Effects-of-IRS-Audits-on-EITC-Claimants.html
942			_cART
999			_c139269 _d139269