| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w21412 |
| 来源ID | Working Paper 21412 |
| Does Credit-card Information Reporting Improve Small-business Tax Compliance? | |
| Joel Slemrod; Brett Collins; Jeffrey Hoopes; Daniel Reck; Michael Sebastiani | |
| 发表日期 | 2015-08-03 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | We investigate the response of small businesses operating as sole proprietorships to Form 1099-K, an information report released in 2011 which provides the Internal Revenue Service with information about payment card sales. Theory and distributional analysis isolates affected taxpayers, who report receipts equal to or slightly exceeding the receipts reported on 1099-K. Information reporting made these taxpayers more likely to file a return declaring business income, and increased filers’ reported receipts by up to 24 percent. Taxpayers largely offset increased reported receipts with increased reported expenses, which do not face information reporting, diminishing the impact on reported net taxable income. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w21412 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579087 |
| 推荐引用方式 GB/T 7714 | Joel Slemrod,Brett Collins,Jeffrey Hoopes,et al. Does Credit-card Information Reporting Improve Small-business Tax Compliance?. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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