000			01470nab a2200229 c 4500
999			_c151565 _d151565
003			ES-MaIEF
005			20251119105803.0
007			ta
008			251119t2025 xxu||||| |||| 00| 0eng d
040			_cES-MaIEF
100			_964795 _aBagchi, Sutirtha
245	1	4	_aThe effects of introducing withholding on tax compliance _bevidence from Pennsylvania’s local earned income tax _c Sutirtha Bagchi
520			_aThis paper examines Act 32, which mandated the introduction of withholding for the local income tax for all employees and the consolidation of a fragmented collection system to one collector per county, effective January 1, 2012, for Pennsylvania local governments. Using a difference-in-differences research design, I find that the act resulted in increased collections of the local income tax by about 9 percent. Results examining the heterogeneous impact of Act 32 show that the effects were larger where fewer residents had been subject to withholding prior to the reform and in counties that experienced a greater consolidation of tax collection.
650		4	_946373 _aIMPUESTOS LOCALES
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_948197 _aRECAUDACION
650		4	_941661 _aCUMPLIMIENTO FISCAL
650		4	_948294 _aRETENCIONES TRIBUTARIAS
650		4	_942888 _aESTADOS UNIDOS
773	0		_9174485 _oOP 233/2025/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.2, June 2025, p. 327-367
942			_cART