000			01367nab a2200241 c 4500
999			_c143321 _d143321
003			ES-MaIEF
005			20201209124130.0
007			ta
008			201209t2020 us ||||| |||| 00| 0|spa d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967042 _aBenzarti, Youssef
245		0	_aHow taxing is tax filing? _busing revealed preferences to estimate compliance costs _c Youssef Benzarti
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThis paper uses a quasi-experimental design to estimate the cost of filing taxes. Using US tax returns, I observe how taxpayers choose between itemizing deductions and claiming the standard deduction. Taxpayers forgo large tax savings to avoid compliance costs, which provides a revealed preference estimate of such costs. I show that costs increase with income, consistent with an opportunity cost of time explanation. These estimates suggest substantial costs of filing federal income taxes, significantly larger than previously estimated using surveys.
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_941430 _aCOSTES DE CUMPLIMIENTO
650		4	_944934 _aGASTOS SOCIALES
650		4	_aESTADOS UNIDOS _942888
773	0		_9163938 _oOP 2135/2020/4 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 12, n. 4, November 2020, p. 38-57
942			_cART