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Third-party information has greatly decreased tax underreporting, but substantial underreporting persists where third-party information is not present. We investigate the preliminary response of businesses filing a Schedule C to the introduction in 2011 of Form 1099-K, which provides the Internal Revenue Service (IRS) and taxpayers with information about(More)
Econometric models can be very useful for estimating the marginal impacts of changes in policy. However, their broader application as a tool for micro-simulation analysis poses a number of challenges and limitations. This paper uses the context of modeling taxpayer compliance burden for small businesses to explore some extensions to standard econometric(More)
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