Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach
利用第三方信息报告和行政税务数据识别未申报纳税人群，并针对可能符合劳动所得税抵免资格的未申报者开展随机对照试验，检验注意力不足和近期效应对其报税决策的影响。
This project uses third-party information reporting and population-level administrative tax data to identify the population of nonfilers. This population consists of individuals who do not file a tax return despite having income reported by third parties to the United States Internal Revenue Service. After identifying and characterizing this population, we identified nonfilers who may have been eligible for Earned Income Tax Credit (EITC) benefits. Using an experimental sample drawn from this population of potentially EITC-eligible nonfilers, we conducted two randomized controlled trials to test multiple hypotheses regarding inattention and recency effects in these low-income earners' tax filing decisions.