000			01506nab a2200229 c 4500
999			_c151571 _d151571
003			ES-MaIEF
005			20251119131847.0
007			ta
008			251119t2025 xxu||||| |||| 00| 0eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_973173 _aMadsen, Paul E.
245	1	0	_aDo local tax preparers strengthen the influence of tax policy on individual behavior? _c Paul E. Madsen and Stephanie Walton
520			_aOne function of the tax code is to implement social policy, incentivizing taxpayers to make decisions policy makers believe to be desirable. However, the US tax code is complex and costly for taxpayers to understand and process. In this study, we hypothesize that tax preparers serve as information intermediaries between policy makers and taxpayers, reducing information frictions in the implementation of tax-based social policy. Our tests using geographical concentrations of tax preparers, changes in purchasing patterns for millions of tax-credit-eligible appliances, and speed of uptake of novel energy efficiency tax credits in millions of individual tax returns generally support our predictions.
650		4	_937536 _aCODIGOS TRIBUTARIOS
650		4	_948070 _aPOLITICA SOCIAL
650		4	_941169 _aCONTRIBUYENTES
650		0	_967106 _aDEDUCCIONES TRIBUTARIAS
650		4	_942888 _aESTADOS UNIDOS
700	1		_965852 _aWalton, Stephanie
773	0		_9174486 _oOP 233/2025/3 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.3, September 2025, p. 637-671
942			_cART