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Data Access Instructions for: Information Reporting and Tax Compliance

Resource Type
  • Adhikari, Bibek (Illinois State University)
  • Alm, James (Tulane University)
  • Harris, Timothy F. (Illinois State University)
Publication Date
Free Keywords
Third-party reporting; Tax Compliance
  • Abstract

    Ensuring tax compliance is an enduring problem for governments in all countries. In this paper, we examine the role of information reporting in increasing tax compliance. We first discuss the practice of information reporting in the U.S., including a recent IRS initiative that implemented information reporting for income received through debit and credit cards via a new Form 1099-K. We then review the literature on the compliance effects of information reporting. Finally, we report some new evidence that indicates that Form 1099-K information reporting had significant – but heterogeneous– impacts on compliance rates of different types of business reporting.
Geographic Coverage
  • United States
  • Is supplement to
    DOI: (Text)
  • Adhikari, Bibek, James Alm, and Timothy Harris. “Information Reporting and Tax Compliance.” American Economic Association: Papers & Proceedings 110 (May 2020): 162.
    • ID: (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2020-05-15

Adhikari, Bibek; Alm, James; Harris, Timothy F. (2020): Data Access Instructions for: Information Reporting and Tax Compliance. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.