Tax Enforcement and Tax Policy: Evidence on Taxpayer Responses to EITC Correspondence Audits

Tax Enforcement and Tax Policy: Evidence on Taxpayer Responses to EITC Correspondence Audits

Authors: John Guyton, Kara Leibel, Day Manoli, Ankur Patel, Mark Payne and Brenda Schafer

This paper uses administrative tax data to examine the impacts of EITC correspondence audits on EITC claiming, tax filing, wage earnings and other tax outcomes.

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