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Reminders and Recidivism: Using Administrative Data to Characterize Nonfilers and Conduct EITC Outreach

By John Guyton, Pat Langetieg, Day Manoli, Mark Payne, Brenda Schafer, and Michael Sebastiani

American Economic Review, May 2017

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 ...