Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients

@article{Chetty2009TeachingTT,
  title={Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients},
  author={Raj Chetty and Emmanuel Saez},
  journal={SIRN: EITC (Sub-Topic)},
  year={2009}
}
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… 
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References

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Teaching the Tax Code: Earnings Responses to an Experiment with EITC Claimants
This paper tests whether providing information about the Earned Income Tax Credit (EITC) ampli…es the program’s e¤ects on labor supply. We conducted a randomized experiment with 43,000 EITC claimants…
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For more than three decades, economists have advocated the use of the tax system as a means of transferring income to low-income families. Studying the Earned Income Tax Credit (EITC) offers the…
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Labor supply theory predicts systematic heterogeneity in the impact of recent welfare reforms on earnings, transfers, and income. Yet most welfare reform research focuses on mean impacts. We…
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A key attraction of the Earned Income Tax Credit (EITC) is that it encourages work. But EITC-induced increases in labor supply may drive wages down, permitting employers of low-skill labor to capture…
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TLDR
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