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American Economic Journal: Applied Economics: Vol. 5 No. 1 (January 2013)
AEJ: Applied Volume. 5, Issue 1 | 
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AEJ: Applied Forthcoming Articles
Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients
Article Citation
Chetty, Raj, and
Emmanuel Saez. 2013. "Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients."
American Economic Journal: Applied Economics,
5(1): 1-31.
DOI: 10.1257/app.5.1.1
DOI: 10.1257/app.5.1.1
Abstract
We conducted a randomized experiment with 43,000 EITC recipients at H&R Block. Tax preparers gave simple, personalized information about the EITC schedule to half of their clients. We find no significant effects of information provision on earnings in the subsequent year in the full sample. Further exploration uncovers evidence of heterogeneous treatment effects on both self-employment income and wage earnings across the 1,461 tax preparers involved in the experiment. Providing information about tax incentives does not systematically effect earnings on average. However, tax preparers may influence their clients' earnings decisions by providing advice about how to respond to tax incentives. (JEL H23, H24, H26, J23, J31)
Article Full-Text Access
Full-text Article
Additional Materials
Download Data Set (999.61 KB) | Online Appendix (858.82 KB)
Authors
Chetty, Raj (Littauer Center, Harvard U)
Saez, Emmanuel (U CA, Berkeley)
Saez, Emmanuel (U CA, Berkeley)
JEL Classifications
H23: Taxation and Subsidies: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26: Tax Evasion
J23: Labor Demand
J31: Wage Level and Structure; Wage Differentials
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H26: Tax Evasion
J23: Labor Demand
J31: Wage Level and Structure; Wage Differentials
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