000			01803nab a2200253 c 4500
999			_c149249 _d149249
003			ES-MaIEF
005			20240415150928.0
007			ta
008			240415t2023 us ||||| |||| 00| 0|eng d
024	7		_ahttps://doi.org/10.1086/727012
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aAutomated tax filing _bsimulating a prepopulated form _c Lucas Goodman, Katherine Lim, Bruce Sacerdote and Andrew Whitten
500			_aResumen.
504			_aBibliografía.
520			_aEach year, Americans spend more than 1.7 billion hours and $33 billion preparing individual tax returns, and these filing costs are regressive. To lower and redistribute the filing burden, researchers and policy makers have proposed having the Internal Revenue Service prepopulate tax returns for individuals. We evaluate this hypothetical policy using a large, nationally representative sample of returns filed for tax year 2019. Our baseline results indicate that between 66 and 75 million returns (42–48 percent of all returns) could be accurately prepopulated using only current-year information returns and the prior-year return. Accuracy rates decline with income and are higher for taxpayers who have fewer dependents or are unmarried. We also examine 2019 nonfilers, finding that prepopulated returns tentatively indicate $8.2 billion in refunds due to 11 million (20 percent) of them.
650		4	_941766 _aDECLARACIONES TRIBUTARIAS
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_971631 _aBORRADOR DE LA DECLARACIÓN TRIBUTARIA
650			_aESTADOS UNIDOS _942888
700			_960722 _aGoodman, Lucas W.
773	0		_9171580 _oOP 233/2023/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 76, n. 4, December 2023, p. 805-838
942			_cART